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SEC Comment Letter 0000000000-23-000089 to Cosmos Health Inc. (COSM) (CIK 0001474167) (COSM)

Cosmos Health Inc. (COSM) (CIK 0001474167)
Date: Jan. 4, 2023 · CIK: 0001474167 · Accession: 0000000000-23-000089

AI Filing Summary & Sentiment

File numbers found in text: 001-41308

Date
January 4, 2023
Author
Not clearly detected
Form
UPLOAD
Company
Cosmos Health Inc. (COSM) (CIK 0001474167)

Letter

United States securities and exchange commission logo January 4, 2023 George Terzis Chief Financial Officer Cosmos Health Inc. 141 West Jackson Blvd, Suite 4236 Chicago, Illinois 60604 Re:Cosmos Health Inc. Form 10-K for Fiscal Year Ended December 31, 2021 Filed April 15, 2022 File No. 001-41308 Dear George Terzis: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services

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United States securities and exchange commission logo
January 4, 2023
George Terzis
Chief Financial Officer
Cosmos Health Inc.
141 West Jackson Blvd, Suite 4236
Chicago, Illinois 60604
Re:Cosmos Health Inc.
Form 10-K for Fiscal Year Ended December 31, 2021
Filed April 15, 2022
File No. 001-41308
Dear George Terzis:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services