Correspondence 0001493152-23-016682 from BONK, INC. (BNKK)
BONK, INC.
Date: May 12, 2023 · CIK: 0001760903 · Accession: 0001493152-23-016682
AI Filing Summary & Sentiment
File numbers found in text: 333-269794
Referenced dates: March 24, 2023
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CORRESP
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filename1.htm
Jupiter
Wellness Inc.
725
North Highway AIA Suite C106
Jupiter,
FL 33477
May
12, 2023
Securities
and Exchange Commission
Division
of Corporate Finance
100
F Street, NE
Washington,
D.C. 20549
Attn:
Ms. Jane Park and Ms. Loan Lauren Nguyen
RE:
Jupiter Wellness, Inc.
Info:
Form S-1 filed February 15, 2023
Correspondence
filed February 24, 2023
Correspondence
filed April 14, 2023
File No. 333-269794
Dear
Ms. Jane Park and Ms. Loan Lauren Nguyen:
Reference
is made to the comment letter dated March 24, 2023 (the “Comment Letter”) issued by the staff (the “Staff”)
of the Securities and Exchange Commission (the “Commission”) and your oral communication with our counsel Arthur Marcus,
relating to the registration statement on Form S-1 (File No. 333-269794), which was submitted to the Commission by Jupiter Wellness,
Inc. (the “Company” or “we”) on February 15, 2023, and the correspondence filled with the Commission
by the Company on February 24, 2023 and on April 14, 2023. Please be advised that the Company has been delisted from Upstream effective
April 21, 2023. As of the date of this letter, there is only one shareholder whose shares had been registered with Upstream, and the
Company is in the process of getting the shares transferred back to the Company’s transfer agent.
We have also updated
the Registration Statement on Form S-1/A (“Registration Statement”) which is submitted to the Commission simultaneously
together with this letter, to include the updated financials for the three months ended March 31, 2023 and the year ended December 31,
2022.
Should
you have any questions regarding the foregoing, please do not hesitate to contact our counsel Arthur Marcus at amarcus@srf.law
with any questions or comments regarding this correspondence. Thank you.
Sincerely,
Jupiter Wellness, Inc.
By:
/s/Brian
John
Brian John
Chief Executive Officer