SEC Comment Letter 0000000000-24-008675 to Laird Superfood, Inc. (LSF) (CIK 0001650696) (LSF)
Laird Superfood, Inc. (LSF) (CIK 0001650696)
Date: July 30, 2024 · CIK: 0001650696 · Accession: 0000000000-24-008675
AI Filing Summary & Sentiment
File numbers found in text: 333-280510
Letter
July 30, 2024 Jason Veith Chief Executive Officer Laird Superfood, Inc. 5303 Spine Road, Suite 204 Boulder, Colorado 80301 Re:Laird Superfood, Inc. Amendment No. 1 to Registration Statement on Form S-3 Filed on July 25, 2024 File No. 333-280510 Dear Jason Veith: We have reviewed your amended registration statement and have the following comment(s). Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our July 3, 2024 letter. Amendment No. 1 to Form S-3 filed July 25, 2024 Exhibits 1.We note that you have filed your Sponsorship and Support Agreement as an additional exhibit. Please re-file your exhibit and revise your exhibit index to indicate that the Sponsorship and Support Agreement is a material contract. Refer to Item 601(b)(10)(ii)(A) of Regulation S-K. General 2.We note your response to our prior comment 1 that there are remaining conditions for KPRB to receive the market-based shares that may be outside of KPRB’s control. Please revise to describe all such conditions for KPRB to receive the shares.
July 30, 2024 Page 2 Please contact Bradley Ecker at 202-551-4985 or Erin Purnell at 202-551-3454 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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July 30, 2024
Jason Veith
Chief Executive Officer
Laird Superfood, Inc.
5303 Spine Road, Suite 204
Boulder, Colorado 80301
Re:Laird Superfood, Inc.
Amendment No. 1 to Registration Statement on Form S-3
Filed on July 25, 2024
File No. 333-280510
Dear Jason Veith:
We have reviewed your amended registration statement and have the following
comment(s).
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our July 3, 2024 letter.
Amendment No. 1 to Form S-3 filed July 25, 2024
Exhibits
1.We note that you have filed your Sponsorship and Support Agreement as an additional
exhibit. Please re-file your exhibit and revise your exhibit index to indicate that the
Sponsorship and Support Agreement is a material contract. Refer to Item
601(b)(10)(ii)(A) of Regulation S-K.
General
2.We note your response to our prior comment 1 that there are remaining conditions for
KPRB to receive the market-based shares that may be outside of KPRB’s control. Please
revise to describe all such conditions for KPRB to receive the shares.
July 30, 2024
Page 2
Please contact Bradley Ecker at 202-551-4985 or Erin Purnell at 202-551-3454 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing