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SEC Company Response from Farmmi, Inc. (FAMI) (CIK 0001701261) (FAMI) — Feb 14, 2018

Farmmi, Inc. (FAMI) (CIK 0001701261)
Date: Feb. 14, 2018 · CIK: 0001701261 · Accession: 0001144204-18-009052

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File numbers found in text: 333-221569

Date
February 14, 2018
Author
Farmmi
Form
CORRESP
Company
Farmmi, Inc. (FAMI) (CIK 0001701261)

Letter

Farmmi, Inc.

No. 307, Tianning Industrial Area

Lishui, Zhejiang Province s People’s Republic of China s Phone: +86-057-1875555801

February 14, 2018

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549-4631

Re: Farmmi, Inc.

Registration Statement on Form F-1

File No. 333-221569

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 10:30 AM (Eastern Standard Time) on Friday, February 16, 2018, or as soon thereafter as is practicable.

The Company hereby acknowledges that:

• should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

• the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

• the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
Farmmi,
Inc.

Show Raw Text
CORRESP
1
filename1.htm

Farmmi, Inc.

No. 307, Tianning Industrial Area

Lishui, Zhejiang Province s
People’s Republic of China s Phone: +86-057-1875555801

February 14, 2018

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549-4631

 Re: Farmmi, Inc.

Registration Statement
on Form F-1

File No. 333-221569

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities
Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred
to above be accelerated so that it will be declared effective at 10:30 AM (Eastern Standard Time) on Friday, February 16, 2018,
or as soon thereafter as is practicable.

The Company hereby acknowledges that:

    •
    should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

    •
    the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

    •
    the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 Sincerely,

Farmmi,
Inc.

By: /s/
Yefang Zhang

Yefang Zhang

Chief Executive
Officer