SEC Comment Letter 0000000000-23-001701 to Greenlane Holdings, Inc. (GNLN)
Greenlane Holdings, Inc.
Date: Feb. 21, 2023 · CIK: 0001743745 · Accession: 0000000000-23-001701
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-269576
Letter
United States securities and exchange commission logo February 21, 2023 Craig Snyder Chief Executive Officer Greenlane Holdings, Inc. 1095 Broken Sound Parkway, Suite 100 Boca Raton, FL 33487 Re:Greenlane Holdings, Inc. Registration Statement on Form S-1 Filed February 3, 2023 File No. 333-269576 Dear Craig Snyder: We have limited our review of your registration statement to those issues we have addressed in our comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Registration Statement on Form S-1 Filed February 3, 2023 General 1.We note that you incorporate by reference to various filings. However, it appears that you are not eligible to incorporate by reference under General Instruction VII.C. of Form S-1, as you do not have a Form 10-K on file for your most recently completed fiscal year. Additionally, we note that you are required to provide certain updated information as of the most recently completed year pursuant to Items 402, 403, and 404 of Regulation S-K. Please revise your registration statement to include the above-referenced information, as applicable.
FirstName LastNameCraig Snyder Comapany NameGreenlane Holdings, Inc. February 21, 2023 Page 2 FirstName LastName Craig Snyder Greenlane Holdings, Inc. February 21, 2023 Page 2 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Cara Wirth at (202) 551-7127 or Jennifer López Molina at (202) 551-3792 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: John Hensley
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United States securities and exchange commission logo
February 21, 2023
Craig Snyder
Chief Executive Officer
Greenlane Holdings, Inc.
1095 Broken Sound Parkway, Suite 100
Boca Raton, FL 33487
Re:Greenlane Holdings, Inc.
Registration Statement on Form S-1
Filed February 3, 2023
File No. 333-269576
Dear Craig Snyder:
We have limited our review of your registration statement to those issues we have
addressed in our comment. In our comment, we may ask you to provide us with information so
we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to this comment, we may have additional comments.
Registration Statement on Form S-1 Filed February 3, 2023
General
1.We note that you incorporate by reference to various filings. However, it appears that you
are not eligible to incorporate by reference under General Instruction VII.C. of Form S-1,
as you do not have a Form 10-K on file for your most recently completed fiscal year.
Additionally, we note that you are required to provide certain updated information as of
the most recently completed year pursuant to Items 402, 403, and 404 of Regulation S-K.
Please revise your registration statement to include the above-referenced information, as
applicable.
FirstName LastNameCraig Snyder
Comapany NameGreenlane Holdings, Inc.
February 21, 2023 Page 2
FirstName LastName
Craig Snyder
Greenlane Holdings, Inc.
February 21, 2023
Page 2
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Cara Wirth at (202) 551-7127 or Jennifer López Molina at (202) 551-3792
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: John Hensley