Correspondence 0001437749-26-001111 from cbdMD, Inc. (YCBD)
cbdMD, Inc.
Date: Jan. 12, 2026 · CIK: 0001644903 · Accession: 0001437749-26-001111
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292567
Letter
ycbd20260112_corresp.htm
cbdMD, Inc.
2101 Westinghouse Blvd., Suite A
Charlotte, NC 28273
January 12, 2026
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. 333-292567
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. EST on January 13, 2026, 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
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CORRESP 1 filename1.htm ycbd20260112_corresp.htm cbdMD, Inc. 2101 Westinghouse Blvd., Suite A Charlotte, NC 28273 January 12, 2026 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. 333-292567 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. EST on January 13, 2026, 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.