Correspondence 0000950170-24-129716 from Sow Good Inc. (SOWG)
Sow Good Inc.
Date: Nov. 21, 2024 · CIK: 0001490161 · Accession: 0000950170-24-129716
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-283240
Letter
NEEDHAM & COMPANY, LLC
250 Park Avenue
New York, New York 10177
November 21, 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, Needham & Company, LLC, a sales agent, hereby joins Sow Good Inc., a Delaware corporation, in requesting acceleration of effectiveness of the 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.
Very truly yours,
NEEDHAM & COMPANY, LLC
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CORRESP 1 filename1.htm CORRESP NEEDHAM & COMPANY, LLC 250 Park Avenue New York, New York 10177 November 21, 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, Needham & Company, LLC, a sales agent, hereby joins Sow Good Inc., a Delaware corporation, in requesting acceleration of effectiveness of the 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. Very truly yours, NEEDHAM & COMPANY, LLC By: /s/ Matthew Castrovince___________ Name: Matthew Castrovince Title: Managing Director cc: Ira Goldfarb (Sow Good Inc.) Claudia Goldfarb (Sow Good Inc.) Drew Valentine (DLA Piper LLP (US)) John J. Slater (Latham & Watkins LLP)