Correspondence 0001477932-23-006504 from Cosmos Health Inc. (COSM) (CIK 0001474167) (COSM)
Cosmos Health Inc. (COSM) (CIK 0001474167)
Date: Aug. 29, 2023 · CIK: 0001474167 · Accession: 0001477932-23-006504
AI Filing Summary & Sentiment
File numbers found in text: 333-274093
Letter
Division of Corporation Finance Securities and Exchange Commission Attention: Ms. Kate Beukenkamp Re: Cosmos Health Inc. Form S-3 Registration Statement File No. 333-274093
Dear Ms. Beukenkamp:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cosmos Health 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 August 31, 2023, 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 HEALTH INC.
/s/ Grigorios Siokas
By: Grigorios Siokas, Chief Executive Officer
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COSMOS HEALTH INC.
141 West Jackson Blvd., Suite 4236
Chicago, IL 60604
August 29, 2023
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Ms. Kate Beukenkamp
Re:
Cosmos Health Inc.
Form S-3 Registration Statement File No. 333-274093
Dear Ms. Beukenkamp:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cosmos Health 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 August 31, 2023, 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 HEALTH INC.
/s/ Grigorios Siokas
By: Grigorios Siokas, Chief Executive Officer