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SEC Comment Letter 0000000000-24-001378 to Cosmos Health Inc. (COSM) (CIK 0001474167) (COSM)

Cosmos Health Inc. (COSM) (CIK 0001474167)
Date: Feb. 5, 2024 · CIK: 0001474167 · Accession: 0000000000-24-001378

AI Filing Summary & Sentiment

File numbers found in text: 333-276755

Date
February 5, 2024
Author
Not clearly detected
Form
UPLOAD
Company
Cosmos Health Inc. (COSM) (CIK 0001474167)

Letter

United States securities and exchange commission logo February 5, 2024 Grigorios Siokas Chief Executive Officer Cosmos Health Inc. 5 Agiou Georgiou, Pilea Thessaloniki, Greece 55438 Re:Cosmos Health Inc. Registration Statement on Form S-3 Filed January 29, 2024 File No. 333-276755 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 Scott Anderegg at 202-551-3342 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services

Show Raw Text
United States securities and exchange commission logo
February 5, 2024
Grigorios Siokas
Chief Executive Officer
Cosmos Health Inc.
5 Agiou Georgiou, Pilea
Thessaloniki, Greece 55438
Re:Cosmos Health Inc.
Registration Statement on Form S-3
Filed January 29, 2024
File No. 333-276755
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 Scott Anderegg at 202-551-3342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services