Correspondence 0001493152-24-003295 from Blue Star Foods Corp. (BSFC) (CIK 0001730773) (BSFC)
Blue Star Foods Corp. (BSFC) (CIK 0001730773)
Date: Jan. 22, 2024 · CIK: 0001730773 · Accession: 0001493152-24-003295
AI Filing Summary & Sentiment
File numbers found in text: 333-275955
Referenced dates: January 22, 2024
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CORRESP
1
filename1.htm
January
22, 2024
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
DC 20549
Attn:
Patrick
Fullem
Jennifer
Angelini
Re:
Blue
Star Foods Corp.
Registration
Statement on Form S-1
Filed
January 19, 2024
File
No. 333-275955
Dear
Sirs and Madams:
On
behalf of Blue Star Foods Corp., a Delaware corporation (the “Company”), we hereby file with the Securities and Exchange
Commission (the “Commission”) an amended registration statement on Form F-1 (the “Amended Registration Statement”)
in response to the comments of the staff (the “Staff”), dated January 22, 2024, with reference to the Company’s Registration
Statement on Form S-1 filed with the Commission on January 19, 2024.
For
the convenience of the Staff, each of the Staff’s comments is included and is followed by the corresponding response of the Company.
Unless the context indicates otherwise, references in this letter to “we,” “us” and “our” refer to
the Company on a consolidated basis.
Amendment
No. 2 to Registration Statement on Form S-1 filed January 19, 2024
General
1.
We
note Exhibit 5.1 appears to cover warrants to purchase up to 435,035 shares of common stock. We note the registration statement covers
435,035 shares of common stock issuable upon the exercise of warrants. Please revise or advise.
Response:
The Amended Registration’s exhibit 5.1 has been revised in accordance with the comments of the Staff.
We
hope the Amended Registration Statement addresses the comments of the Commission. If we can provide any further assistance, please do
not hesitate to contact the undersigned.
THE
CRONE LAW GROUP P.C.
By:
/s/
Joseph Laxague
Joseph
Laxague, Esq.
cc:
John
Keeler