SEC Comment Letter 0000000000-23-002883 to cbdMD, Inc. (YCBD)
cbdMD, Inc.
Date: March 23, 2023 · CIK: 0001644903 · Accession: 0000000000-23-002883
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-270502
Letter
United States securities and exchange commission logo March 23, 2023 T. Ronan Kennedy Interim Chief Executive Officer and Chief Financial Officer cbdMD, Inc. 8845 Red Oak Blvd. Charlotte, NC 28217 Re:cbdMD, Inc. Registration Statement on Form S-1 Filed March 13, 2023 File No. 333-270502 Dear T. Ronan Kennedy: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Benjamin Richie at 202-551-7857 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Brian Pearlman
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United States securities and exchange commission logo
March 23, 2023
T. Ronan Kennedy
Interim Chief Executive Officer and Chief Financial Officer
cbdMD, Inc.
8845 Red Oak Blvd.
Charlotte, NC 28217
Re:cbdMD, Inc.
Registration Statement on Form S-1
Filed March 13, 2023
File No. 333-270502
Dear T. Ronan Kennedy:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Benjamin Richie at 202-551-7857 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Brian Pearlman