Correspondence 0001437749-24-035741 from Laird Superfood, Inc. (LSF) (CIK 0001650696) (LSF)
Laird Superfood, Inc. (LSF) (CIK 0001650696)
Date: Nov. 19, 2024 · CIK: 0001650696 · Accession: 0001437749-24-035741
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File numbers found in text: 333-283270
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CORRESP 1 filename1.htm lsf20241115_corresp.htm Laird Superfood, Inc. 5303 Spine Road, Suite 204 Boulder, Colorado 80301 November 19, 2024 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing Washington, D.C. 20549 Attention: Patrick Fullem Re: Laird Superfood, Inc. Registration Statement on Form S-3 Filed on November 15, 2024 File No. 333-283270 (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 4:30 p.m., Eastern Time, on November 19, 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