Correspondence 0001437749-24-027475 from Laird Superfood, Inc. (LSF) (CIK 0001650696) (LSF)
Laird Superfood, Inc. (LSF) (CIK 0001650696)
Date: Aug. 21, 2024 · CIK: 0001650696 · Accession: 0001437749-24-027475
AI Filing Summary & Sentiment
File numbers found in text: 333-280510
Letter
lsf20240821_corresp.htm
Laird Superfood, Inc.
5303 Spine Road, Suite 204
Boulder, Colorado 80301
August 21, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
Washington, D.C. 20549
Attention: Bradley Ecker and Erin Purnell
Re:
Laird Superfood, Inc.
Amendment No. 2 to Registration Statement on Form S-3
Filed on August 19, 2024
File No. 333-280510 (the "Registration Statement")
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, Laird Superfood, Inc. (the “Company”) hereby respectfully requests acceleration of the effective date of the Registration Statement so that it may become effective at 4:00 p.m., Eastern Time, on August 23, 2024, or as soon thereafter as practicable.
Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Matthew L. Fry, Esq. at (214) 651-5443.
Very truly yours,
LAIRD SUPERFOOD, INC.
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CORRESP 1 filename1.htm lsf20240821_corresp.htm Laird Superfood, Inc. 5303 Spine Road, Suite 204 Boulder, Colorado 80301 August 21, 2024 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing Washington, D.C. 20549 Attention: Bradley Ecker and Erin Purnell Re: Laird Superfood, Inc. Amendment No. 2 to Registration Statement on Form S-3 Filed on August 19, 2024 File No. 333-280510 (the "Registration Statement") Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, Laird Superfood, Inc. (the “Company”) hereby respectfully requests acceleration of the effective date of the Registration Statement so that it may become effective at 4:00 p.m., Eastern Time, on August 23, 2024, or as soon thereafter as practicable. Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Matthew L. Fry, Esq. at (214) 651-5443. Very truly yours, LAIRD SUPERFOOD, INC. By: /s/ Anya Hamill Anya Hamill Chief Financial Officer cc: Matthew L. Fry, Esq., Haynes and Boone, LLP