SEC Comment Letter 0000000000-26-000342 to cbdMD, Inc. (YCBD)
cbdMD, Inc.
Date: Jan. 12, 2026 · CIK: 0001644903 · Accession: 0000000000-26-000342
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292567
Letter
January 12, 2026 T. Ronan Kennedy Chief Executive Officer and Chief Financial Officer cbdMD, Inc. 2101 Westinghouse Blvd. Suite A Charlotte, NC 28273 Re:cbdMD, Inc. Registration Statement on Form S-1 Filed January 5, 2026 File No. 333-292567 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 Margaret Sawicki at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Brian Bernstein, Esq.
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January 12, 2026
T. Ronan Kennedy
Chief Executive Officer and Chief Financial Officer
cbdMD, Inc.
2101 Westinghouse Blvd.
Suite A
Charlotte, NC 28273
Re:cbdMD, Inc.
Registration Statement on Form S-1
Filed January 5, 2026
File No. 333-292567
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 Margaret Sawicki at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Brian Bernstein, Esq.