SEC Comment Letter for Natural Grocers by Vitamin Cottage, (NGVC) — Aug 11, 2022

Natural Grocers by Vitamin Cottage, Inc.
Date: Aug. 11, 2022 · CIK: 0001547459 · Accession: 0000000000-22-008526

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File numbers found in text: 001-35608

Date

August 11, 2022

Author

Kemper Isely

Form

UPLOAD

Company

Natural Grocers by Vitamin Cottage, Inc.

Letter

United States securities and exchange commission logo August 11, 2022 Kemper Isely Principal Executive Officer, Co-President and Director Natural Grocers by Vitamin Cottage, Inc. 12612 West Alameda Parkway Lakewood, Colorado 80228 Re:Natural Grocers by Vitamin Cottage, Inc. Form 10-K for Fiscal Year Ended September 30, 2021 Filed December 9, 2021 File No. 001-35608 Dear Mr. Isely: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services

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United States securities and exchange commission logo
August 11, 2022
Kemper Isely
Principal Executive Officer, Co-President and Director
Natural Grocers by Vitamin Cottage, Inc.
12612 West Alameda Parkway
Lakewood, Colorado 80228
Re:Natural Grocers by Vitamin Cottage, Inc.
Form 10-K for Fiscal Year Ended September 30, 2021
Filed December 9, 2021
File No. 001-35608
Dear Mr. Isely:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services

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