SEC Comment Letter 0000000000-26-001166 to cbdMD, Inc. (YCBD)
cbdMD, Inc.
Date: Jan. 30, 2026 · CIK: 0001644903 · Accession: 0000000000-26-001166
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292869
Letter
January 30, 2026 T. Ronan Kennedy Chief Executive Officer cbdMD, Inc. 2101 Westinghouse Blvd. Suite A Charlotte, NC 28273 Re:cbdMD, Inc. Registration Statement on Form S-1 Filed January 22, 2026 File No. 333-292869 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 Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Brian Pearlman, Esq.
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January 30, 2026
T. Ronan Kennedy
Chief Executive Officer
cbdMD, Inc.
2101 Westinghouse Blvd.
Suite A
Charlotte, NC 28273
Re:cbdMD, Inc.
Registration Statement on Form S-1
Filed January 22, 2026
File No. 333-292869
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 Jane Park at 202-551-7439 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and Services
cc:Brian Pearlman, Esq.