SEC Comment Letter 0000000000-22-012424 to HYDROFARM HOLDINGS GROUP, INC. (HYFM) (CIK 0001695295) (HYFM)
HYDROFARM HOLDINGS GROUP, INC. (HYFM) (CIK 0001695295)
Date: Nov. 16, 2022 · CIK: 0001695295 · Accession: 0000000000-22-012424
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File numbers found in text: 333-268270
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United States securities and exchange commission logo
November 16, 2022
John Linderman
Chief Financial Officer
Hydrofarm Holdings Group, Inc.
1510 Main Street
Shoemakersville, PA 19555
Re:Hydrofarm Holdings Group, Inc.
Registration Statement on Form S-3
Filed on November 9, 2022
File No. 333-268270
Dear John Linderman:
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 Janice Adeloye at 202-551-3034 or Brian Fetterolf at 202-551-6613 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services