Correspondence 0001575872-23-000272 from PishPosh, Inc. (CIK 0001611282)
PishPosh, Inc. (CIK 0001611282)
Date: Feb. 14, 2023 · CIK: 0001611282 · Accession: 0001575872-23-000272
AI Filing Summary & Sentiment
File numbers found in text: 333-267982
Letter
Boustead Securities, LLC
6 Venture, Suite 395
Irvine, CA 92618
February 14, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance Office of Manufacturing
100 F Street, N.E.
Washington, DC 20549
Attention: Alyssa Wall
Re: PishPosh, Inc. (the “Company”)
Registration Statement on Form S-1, as amended
File No. 333-267982 (the “Registration Statement”)
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, (the “Act”), we hereby join the Company’s request for acceleration of the above- referenced Registration Statement, requesting effectiveness for 4:30 p.m., Eastern Time on February 14, 2023, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the Preliminary Prospectus dated February 13, 2023 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.
The undersigned, as the representative of the several underwriters, represents that the several underwriters have and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Please contact Ross David Carmel, Esq. of Carmel, Milazzo & Feil LLP, counsel of the representative of the underwriters, at 646-838-1310 to provide notice of effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.
[Signature page follows]
Very truly yours,
As representative of the underwriters
Show Raw Text
CORRESP
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Boustead Securities, LLC
6 Venture,
Suite 395
Irvine, CA 92618
February 14, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance Office of Manufacturing
100 F Street, N.E.
Washington, DC 20549
Attention: Alyssa Wall
Re: PishPosh, Inc. (the “Company”)
Registration Statement on Form S-1,
as amended
File No. 333-267982 (the “Registration Statement”)
Ladies and Gentlemen:
In accordance with
Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, (the “Act”), we hereby join the
Company’s request for acceleration of the above- referenced Registration Statement, requesting effectiveness for 4:30 p.m., Eastern
Time on February 14, 2023, or as soon thereafter as practicable.
Pursuant to Rule
460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the Preliminary Prospectus dated February
13, 2023 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the Preliminary
Prospectus.
The undersigned,
as the representative of the several underwriters, represents that the several underwriters have and will comply with the requirements
of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Please contact Ross
David Carmel, Esq. of Carmel, Milazzo & Feil LLP, counsel of the representative of the underwriters, at 646-838-1310 to provide notice
of effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.
[Signature page follows]
Very truly yours,
As representative of the underwriters
Boustead Securities, LLC
By:
/s/ Keith Moore
Name:
Keith Moore
Title:
Chief Executive Officer
cc: Ross David Carmel, Esq., Carmel, Milazzo & Feil LLP