SEC Comment Letter 0000000000-24-012850 to Sow Good Inc. (SOWG)

Sow Good Inc.
Date: Nov. 20, 2024 · CIK: 0001490161 · Accession: 0000000000-24-012850

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File numbers found in text: 333-283240

Date

November 20, 2024

Author

Eranga Dias

Form

UPLOAD

Company

Sow Good Inc.

Letter

November 20, 2024 Claudia Goldfarb Chief Executive Officer Sow Good Inc. 1440 N Union Bower Rd Irving, TX 75061 Re:Sow Good Inc. Registration Statement on Form S-3 Filed November 14, 2024 File No. 333-283240 Dear Claudia Goldfarb: 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 Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing

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November 20, 2024
Claudia Goldfarb
Chief Executive Officer
Sow Good Inc.
1440 N Union Bower Rd
Irving, TX 75061
Re:Sow Good Inc.
Registration Statement on Form S-3
Filed November 14, 2024
File No. 333-283240
Dear Claudia Goldfarb:
            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 Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing

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