Correspondence 0001575872-23-000273 from PishPosh, Inc. (CIK 0001611282)
PishPosh, Inc. (CIK 0001611282)
Date: Feb. 14, 2023 · CIK: 0001611282 · Accession: 0001575872-23-000273
AI Filing Summary & Sentiment
File numbers found in text: 333-267982
Letter
PishPosh, Inc.
1915 Swarthmore Avenue
Lakewood, New Jersey 08701
February 14, 2023
VIA EDGAR
U.S. 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.
Registration Statement on Form S-1
Filed on February 13, 2023
File No. 333-267982
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, PishPosh, Inc., a Delaware corporation (the “Registrant”), hereby requests acceleration of the effective date of the above-referenced Registration Statement such that it may become effective today, February 14, 2023, at 4:30 p.m. Eastern Time.
The Registrant hereby acknowledges that:
(i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
(iii) the Registrant may not assert the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Meister Seelig & Fein PLLC, by calling Louis Lombardo at (212) 655-3518.
Thank you for your assistance in this matter.
Very truly yours,
PISHPOSH, Inc.
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PishPosh, Inc.
1915 Swarthmore Avenue
Lakewood, New Jersey 08701
February 14, 2023
VIA EDGAR
U.S. 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.
Registration Statement on Form S-1
Filed on February 13, 2023
File No. 333-267982
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations
under the Securities Act of 1933, as amended, the undersigned, PishPosh, Inc., a Delaware corporation (the “Registrant”),
hereby requests acceleration of the effective date of the above-referenced Registration Statement such that it may become effective today,
February 14, 2023, at 4:30 p.m. Eastern Time.
The Registrant hereby acknowledges that:
(i) should
the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the
Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
(ii) the
action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does
not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement;
and
(iii) the
Registrant may not assert the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration
Statement effective as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the
United States.
Once the Registration
Statement has been declared effective, please orally confirm that event with our counsel, Meister Seelig & Fein PLLC,
by calling Louis Lombardo at (212) 655-3518.
Thank you for your assistance in this matter.
Very truly yours,
PISHPOSH, Inc.
By:
/s/ Chaim (Charlie) Birnbaum
Name:
Chaim (Charlie) Birnbaum
Title:
Chief Executive Officer
cc: Louis Lombardo, Esq., Meister Seelig & Fein
PLLC