Correspondence 0001493152-23-002145 from Legacy Education Alliance, Inc. (LEAI) (CIK 0001561880)
Legacy Education Alliance, Inc. (LEAI) (CIK 0001561880)
Date: Jan. 23, 2023 · CIK: 0001561880 · Accession: 0001493152-23-002145
AI Filing Summary & Sentiment
File numbers found in text: 333-267892
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CORRESP
1
filename1.htm
January
23, 2023
VIA
EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
100
F. St., N.E.
Washington,
D.C. 20549
Re: Request
for Acceleration of Effectiveness of Registration Statement on Form S-1 (File No. 333-267892)
of Legacy Education Alliance, Inc. (the “Registrant”)
Ladies
and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, the Registrant hereby requests that the effectiveness of the above-captioned
Registration Statement (the “Registration Statement”) be accelerated so that such Registration Statement will become
effective on Tuesday, January 24, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.
The
Registrant acknowledges that (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting
pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect
to the filing, (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective,
does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing, and (iii)
the Registrant may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person
under the federal securities laws of the United States.
Very
truly yours,
LEGACY
EDUCATION ALLIANCE, INC.
By:
/s/
Barry Kostiner
Name:
Barry
Kostiner
Title:
Chief
Executive Officer