SEC Comment Letter 0000000000-23-002504 to BONK, INC. (BNKK)
BONK, INC.
Date: March 14, 2023 · CIK: 0001760903 · Accession: 0000000000-23-002504
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File numbers found in text: 333-269794
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United States securities and exchange commission logo
March 14, 2023
Brian John
Chief Executive Officer
Jupiter Wellness, Inc.
1061 E. Indiantown Rd., Ste. 110
Jupiter, FL 33477
Re:Jupiter Wellness, Inc.
Registration Statement on Form S-1
Filed February 15, 2023
File No. 333-269794
Dear Brian John:
We have limited our review of your registration statement to those issues we have
addressed in our comments. In some of our comments, 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 comments apply 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 these comments, we may have additional comments.
Form S-1 filed February 15, 2023
General
1.We note your correspondence dated February 24, 2023 relating to the Form 8-K filed on
January 10, 2023. We are evaluating your responses to the comments we issued on
February 13, 2023 and may have further comments to be addressed in this registration
statement.
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
FirstName LastNameBrian John
Comapany NameJupiter Wellness, Inc.
March 14, 2023 Page 2
FirstName LastName
Brian John
Jupiter Wellness, Inc.
March 14, 2023
Page 2
statement.
Please contact Jane Park at 202-551-7439 or Loan Lauren Nguyen at 202-551-3642 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services