Correspondence 0001477932-22-009251 from Cosmos Health Inc. (COSM) (CIK 0001474167) (COSM)
Cosmos Health Inc. (COSM) (CIK 0001474167)
Date: Dec. 13, 2022 · CIK: 0001474167 · Accession: 0001477932-22-009251
AI Filing Summary & Sentiment
File numbers found in text: 333-267550
Letter
Division of Corporation Finance Securities and Exchange Commission Attention: Janice Adeloye Re: Cosmos Holdings Inc. Form S-3 Registration Statement File No. 333-267550
Dear Ms. Adeloye:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cosmos Holdings Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-3 be accelerated by the U.S. Securities and Exchange Commission (the “Commission”) to 4:00 p.m. (EST), on December 15, 2022, or as soon thereafter as is possible.
In connection with the foregoing request for acceleration of effectiveness, the Company hereby acknowledges the following:
·
should the Commission or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
·
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
·
the Company may not assert staff comments or the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
COSMOS HOLDINGS INC.
/s/ Grigorios Siokas
By: Grigorios Siokas, Chief Executive Officer
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CORRESP 1 filename1.htm cosm_corresp.htm COSMOS HOLDINGS INC. 141 West Jackson Blvd., Suite 4236 Chicago, IL 60604 December 13, 2022 Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Attention: Janice Adeloye Re: Cosmos Holdings Inc. Form S-3 Registration Statement File No. 333-267550 Dear Ms. Adeloye: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cosmos Holdings Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-3 be accelerated by the U.S. Securities and Exchange Commission (the “Commission”) to 4:00 p.m. (EST), on December 15, 2022, or as soon thereafter as is possible. In connection with the foregoing request for acceleration of effectiveness, the Company hereby acknowledges the following: · should the Commission or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; · the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and · the Company may not assert staff comments or the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. COSMOS HOLDINGS INC. /s/ Grigorios Siokas By: Grigorios Siokas, Chief Executive Officer