Correspondence 0001477932-24-008033 from Cosmos Health Inc. (COSM) (CIK 0001474167) (COSM)
Cosmos Health Inc. (COSM) (CIK 0001474167)
Date: Dec. 12, 2024 · CIK: 0001474167 · Accession: 0001477932-24-008033
AI Filing Summary & Sentiment
File numbers found in text: 333-282859
Letter
Division of Corporation Finance Securities and Exchange Commission Attention: Alyssa Wall Re: Cosmos Health, Inc. Form S-1 Registration Statement File No. 333-282859
Dear Ms. Wall:
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-1 be accelerated by the U.S. Securities and Exchange Commission (the “Commission”) to 4:00 p.m. (EST) on December 13, 2024, or as soon thereafter as 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/ Georgios Terzis
By: Georgios Terzis
Chief Financial Officer
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CORRESP
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cosm_corresp.htmCOSMOS HEALTH, INC.
5 Agiou Georgiou Pilea
Thessaloniki, Greece 55438
December 12, 2024
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attention: Alyssa Wall
Re:
Cosmos Health, Inc.
Form S-1 Registration Statement
File No. 333-282859
Dear Ms. Wall:
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-1 be accelerated by the U.S. Securities and Exchange Commission (the “Commission”) to 4:00 p.m. (EST) on December 13, 2024, or as soon thereafter as 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/ Georgios Terzis
By: Georgios Terzis
Chief Financial Officer