Correspondence 0000950170-24-129280 from Sow Good Inc. (SOWG)

Sow Good Inc.
Date: Nov. 20, 2024 · CIK: 0001490161 · Accession: 0000950170-24-129280

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File numbers found in text: 333-283240

Date

November 20, 2024

Author

Claudia Goldfarb

Form

CORRESP

Company

Sow Good Inc.

Letter

SOW GOOD INC.

1440 N Union Bower Road

Irving, TX 75061

November 20, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street

N.E. Washington, D.C. 20549

Attn: Eranga Dias

Re: Sow Good Inc.

Registration Statement on Form S-3

File No. 333-283240

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sow Good Inc., a Delaware corporation (the “Registrant”), hereby requests acceleration of effectiveness of its registration statement on Form S-3 (File No. 333-283240), as amended, to 4:00 p.m. Eastern Time on November 22, 2024, or as soon as practicable thereafter.

The Registrant hereby authorizes Drew M. Valentine of DLA Piper LLP (US) to orally modify or withdraw this request for acceleration.

Please contact Drew M. Valentine of DLA Piper LLP (US) at (512) 457-7019 or drew.valentine@dlapiper.com with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.

Very truly yours,
SOW GOOD INC.

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CORRESP
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filename1.htm

  CORRESP

  SOW GOOD INC.

  1440 N Union Bower Road

  Irving, TX 75061

  November 20, 2024

  VIA EDGAR

  U.S. Securities and Exchange Commission

  Division of Corporation Finance

  Office of Manufacturing

  100 F Street

  N.E. Washington, D.C. 20549

  	Attn:                  Eranga Dias

  	Re:	Sow Good Inc.

  Registration Statement on Form S-3

  File No. 333-283240

Ladies and Gentlemen:

  Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sow Good Inc., a Delaware corporation (the “Registrant”), hereby requests acceleration of effectiveness of its registration statement on Form S-3 (File No. 333-283240), as amended, to 4:00 p.m. Eastern Time on November 22, 2024, or as soon as practicable thereafter.

  The Registrant hereby authorizes Drew M. Valentine of DLA Piper LLP (US) to orally modify or withdraw this request for acceleration.

  Please contact Drew M. Valentine of DLA Piper LLP (US) at (512) 457-7019 or drew.valentine@dlapiper.com with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.

  Very truly yours,

  SOW GOOD INC.

  By: /s/ Claudia Goldfarb

  Claudia Goldfarb

  Chief Executive Officer

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