CORRESP Filing
Sow Good Inc.
Date: April 7, 2026 · CIK: 0001490161 · Accession: 0001829126-26-003263
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294799
Letter
Re: Sow Good Inc.
April 7, 2026
VIA EDGAR
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kristin T. L. Baldwin
Registration Statement on Form S-3
File No. 333-294799
Acceleration Request
Requested Date: Thursday, April 9, 2026
Requested Time: 4:30 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-3 (File No. 333-294799) (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 (US) by telephone: (212) 819-8370 or by email: drew.valentine@whitecase.com. Thank you for your assistance.
Very truly yours,
/s/ Yisroel Goldberg
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CORRESP
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filename1.htm
April 7, 2026
VIA EDGAR
Division of Corporation
Finance
United States Securities
and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kristin T. L. Baldwin
Re:
Sow Good Inc.
Registration Statement on Form S-3
File No. 333-294799
Acceleration Request
Requested Date: Thursday, April 9, 2026
Requested Time: 4:30 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-3 (File No. 333-294799) (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 (US) by telephone: (212) 819-8370 or by email: drew.valentine@whitecase.com.
Thank you for your assistance.
Very truly yours,
/s/ Yisroel Goldberg
Yisroel Goldberg
Chief Executive Officer, Chief Financial Officer and Director
cc: Drew
Valentine (White & Case LLP)