SEC Comment Letter 0000000000-23-009384 to Cosmos Health Inc. (COSM) (CIK 0001474167) (COSM)
Cosmos Health Inc. (COSM) (CIK 0001474167)
Date: Aug. 25, 2023 · CIK: 0001474167 · Accession: 0000000000-23-009384
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File numbers found in text: 333-274093
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United States securities and exchange commission logo
August 25, 2023
Grigorios Siokas
Chief Executive Officer
Cosmos Health Inc.
141 West Jackson Blvd, Suite 4236
Chicago, IL 60604
Re:Cosmos Health Inc.
Registration Statement of Form S-3
Filed August 18, 2023
File No. 333-274093
Dear Grigorios Siokas:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Kate Beukenkamp at 202-551-3861 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Elliot H. Lutzker