Correspondence 0001104659-23-102283 from Neptune Wellness Solutions Inc. (NEPTF) (CIK 0001401395)
Neptune Wellness Solutions Inc. (NEPTF) (CIK 0001401395)
Date: Sept. 20, 2023 · CIK: 0001401395 · Accession: 0001104659-23-102283
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File numbers found in text: 333-273545
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CORRESP
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545 Promenade du Centropolis, Suite 100
Tel. : +1 450 687 2262
Laval, Québec, Canada H7T 0A3
Fax. : +1 450 687 2272
neptunecorp.com
Toll-free : 1 888 664 9166
VIA EDGAR
September 20, 2023
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Re: Neptune Wellness Solutions Inc. (the “Registrant”)
Registration Statement on Form S-1 Filed
on July 31, 2023, as amended September 15, 2023
File No. 333-273545 (the “Registration
Statement”)
Withdrawal of Acceleration Request
Ladies and Gentlemen:
Reference is made to the Registrant’s letter,
filed as correspondence via EDGAR on September 19, 2023, in which the Registrant requested acceleration of effectiveness of the above
noted Registration Statement to 4:00 p.m., Eastern Time, on September 20, 2023, in accordance with Rule 461 under the Securities Act of
1933, as amended. The Registrant hereby formally withdraws its request for acceleration of the effective date pursuant to the prior letter.
Sincerely,
/s/ John Wirt
John Wirt
Executive Vice-President, General Counsel