Correspondence 0001437749-23-035324 from Laird Superfood, Inc. (LSF) (CIK 0001650696) (LSF)
Laird Superfood, Inc. (LSF) (CIK 0001650696)
Date: Dec. 26, 2023 · CIK: 0001650696 · Accession: 0001437749-23-035324
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File numbers found in text: 333-276235
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CORRESP 1 filename1.htm lsf20231226_corresp.htm LAIRD SUPERFOOD, INC. December 26, 2023 VIA EDGAR Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Laird Superfood, Inc. Registration Statement on Form S-3 (File No. 333-276235) Request for Acceleration of Effective Date Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Laird Superfood, Inc., a Delaware corporation, hereby requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-276235) and declare the Registration Statement effective as of Friday, December 29, 2023, at 2:00 p.m., Eastern time, or as soon as practicable thereafter. Please contact the undersigned at (541) 588-3600, or David R. Crandall of Hogan Lovells US LLP at (303) 454-2449 with any questions. Also, please notify Mr. Crandall when this request for acceleration has been granted. Very truly yours, Laird Superfood, Inc. By: /s/ Anya Hamill Name: Anya Hamill Title: Chief Financial Officer cc: David R. Crandall, Hogan Lovells US LLP 5303 Spine Road, Suite 204, Boulder, Colorado 80301 Phone (541) 588-3600