SEC Comment Letter 0000000000-24-012511 to Cosmos Health Inc. (COSM) (CIK 0001474167) (COSM)
Cosmos Health Inc. (COSM) (CIK 0001474167)
Date: Nov. 12, 2024 · CIK: 0001474167 · Accession: 0000000000-24-012511
AI Filing Summary & Sentiment
File numbers found in text: 333-282859
Letter
November 12, 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-1 Filed October 28, 2024 File No. 333-282859 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 Alyssa Wall at 202-551-8106 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Elliot H. Lutzker
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November 12, 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-1
Filed October 28, 2024
File No. 333-282859
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 Alyssa Wall at 202-551-8106 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Elliot H. Lutzker