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SEC Company Response from 4Less Group, Inc. (FLES) (CIK 0001438901) — Sep 22, 2021

4Less Group, Inc. (FLES) (CIK 0001438901)
Date: Sept. 22, 2021 · CIK: 0001438901 · Accession: 0001161697-21-000451

AI Filing Summary & Sentiment

File numbers found in text: 333-259622

Date
September 22, 2021
Author
/s/ Tim Armes
Form
CORRESP
Company
4Less Group, Inc. (FLES) (CIK 0001438901)

Letter

Securities and Exchange Commission Division of Corporation Finance Washington, D.C. Attn: SEC Attorney K. Bagley September 22, 2021 Re: Request for Qualification – 4Less Group, Inc. (the “Company”) S-1 Registration Statement filed on September 17, 2021 (File Number 333-259622)

Dear Sir or Madam:

The Company respectfully requests that the above-referenced S-1 be declared effective by the Securities and Exchange Commission by 4:00 p.m., Monday, September 27, 2021.

Please contact our securities counsel, Frederick M. Lehrer, at (561) 706-7646 or flehrer@securitiesattorney1.com, should you have any questions regarding this request for qualification.

Thank you.

Sincerely yours,
/s/ Tim Armes

Show Raw Text
CORRESP
1
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4Less Group, Inc.

106 W. Mayflower

Las Vegas, Nevada 89030

FILED AS CORRESPONDENCE ON EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C.

Attn: SEC Attorney K. Bagley

September 22, 2021

    Re:
    Request for Qualification – 4Less Group,
        Inc.  (the “Company”) S-1 Registration Statement filed on September 17, 2021 (File Number 333-259622)

Dear Sir or Madam:

The Company respectfully requests that the above-referenced
S-1 be declared effective by the Securities and Exchange Commission by 4:00 p.m., Monday, September 27, 2021.

Please contact our securities counsel, Frederick M.
Lehrer, at (561) 706-7646 or flehrer@securitiesattorney1.com, should you have any questions regarding this request for qualification.

Thank you.

Sincerely yours,

/s/ Tim Armes

By: Tim Armes

Chief Executive Officer