Correspondence 0001437749-25-038522 from cbdMD, Inc. (YCBD)
cbdMD, Inc.
Date: Dec. 22, 2025 · CIK: 0001644903 · Accession: 0001437749-25-038522
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File numbers found in text: 333-291362
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CORRESP 1 filename1.htm ycbd20251222_corresp.htm cbdMD, Inc. 2101 Westinghouse Blvd., Suite A Charlotte, NC 28273 December 22, 2025 Via EDGAR Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D. C. 20549 Re: cbdMD, Inc. Registration Statement on Form S-1 File No. 333-291362 Ladies and Gentlemen: In accordance with Rule 461 promulgated pursuant to the Securities Act of 1933, cbdMD, Inc. is hereby requesting that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:30 p.m. on Tuesday, December 23, 2025, or as soon thereafter as is practicable. If you have any questions regarding this request, please contact either Brian Pearlman or Brian Bernstein, our legal counsel, at (954) 880-9484. Very truly yours, /s/ T. Ronan Kennedy T. Ronan Kennedy Chief Executive Officer and Chief Financial Officer cc: Brian A. Pearlman, Esq. Brian S. Bernstein, Esq.