SEC Comment Letter 0000000000-23-014091 to Laird Superfood, Inc. (LSF) (CIK 0001650696) (LSF)
Laird Superfood, Inc. (LSF) (CIK 0001650696)
Date: Dec. 26, 2023 · CIK: 0001650696 · Accession: 0000000000-23-014091
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File numbers found in text: 333-276235
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United States securities and exchange commission logo
December 26, 2023
Jason Vieth
Chief Executive Officer
Laird Superfood, Inc.
5303 Spine Road, Suite 204
Boulder, Colorado 80301
Re:Laird Superfood, Inc.
Registration Statement on Form S-3
Filed December 22, 2023
File No. 333-276235
Dear Jason Vieth:
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 Erin Donahue at 202-551-6063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing