CORRESP Filing
Sow Good Inc.
Date: Aug. 25, 2025 · CIK: 0001490161 · Accession: 0001213900-25-080414
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-289718
Letter
Re: Sow Good Inc.
August 25, 2025
VIA EDGAR
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jenny O'Shanick
Registration Statement on Form S-1
File No. 333-289718
Acceleration Request
Requested Date: August 27, 2025
Requested Time: 5:00 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sow Good Inc. (the " Registrant ") hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-289718) (the " Registration Statement ") be declared effective at the "Requested Date" and "Requested Time" set forth above, or as soon as practicable thereafter, or at such later time as the Registrant or its counsel may orally request (the " Registration Statement Acceleration Request ") via telephone call to the staff (the " Staff ") of the Division of Corporation Finance of the Securities and Exchange Commission (the " Commission "). The Registrant hereby authorizes Drew Valentine of White & Case LLP (US), counsel for the Registrant, to make such request on the Registrant's behalf.
We request that we be notified of the effectiveness of the Registration Statement to Drew Valentine of White & Case LLP by telephone: (212) 819-8370 or by email: drew.valentine@whitecase.com. Thank you for your assistance.
Very truly yours,
/s/ Claudia Goldfarb
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CORRESP 1 filename1.htm August 25, 2025 VIA EDGAR Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Jenny O'Shanick Re: Sow Good Inc. Registration Statement on Form S-1 File No. 333-289718 Acceleration Request Requested Date: August 27, 2025 Requested Time: 5:00 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sow Good Inc. (the " Registrant ") hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-289718) (the " Registration Statement ") be declared effective at the "Requested Date" and "Requested Time" set forth above, or as soon as practicable thereafter, or at such later time as the Registrant or its counsel may orally request (the " Registration Statement Acceleration Request ") via telephone call to the staff (the " Staff ") of the Division of Corporation Finance of the Securities and Exchange Commission (the " Commission "). The Registrant hereby authorizes Drew Valentine of White & Case LLP (US), counsel for the Registrant, to make such request on the Registrant's behalf. We request that we be notified of the effectiveness of the Registration Statement to Drew Valentine of White & Case LLP by telephone: (212) 819-8370 or by email: drew.valentine@whitecase.com. Thank you for your assistance. Very truly yours, /s/ Claudia Goldfarb Claudia Goldfarb Chief Executive Officer and Director cc: Drew Valentine (White & Case LLP)