Correspondence 0001493152-23-022129 from BONK, INC. (BNKK)
BONK, INC.
Date: June 22, 2023 · CIK: 0001760903 · Accession: 0001493152-23-022129
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-269794
Referenced dates: June 14, 2023
Letter
JUPITER WELLNESS, INC.
E. Indiantown Rd., Ste. 110
Jupiter, FL 33477
June 22, 2023
Securities and Exchange Commission
F Street N.E.
Washington, D.C. 20549
Division of Corporation Finance
Attention: Jane Park and Loan Lauren Nguyen
Re: Jupiter Wellness, Inc.
Amendment No. 2 to Registration Statement on Form S-1
Filed June 6, 2023
File No. 333-269794
Ladies and Gentlemen:
Please find below our responses to the questions raised by the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) in its comment letter dated June 14, 2023 (the “Comment Letter”) relating to amendment no. 2 to registration statement on Form S-1, which was submitted to the Commission by Jupiter Wellness, Inc. (the “Company” or “we”) on June 6, 2023.
The Company’s responses are numbered to correspond to the Staff’s comments. For your convenience, each of the Staff’s comments contained in the Comment Letter has been restated.
We have also updated the Registration Statement on Form S-1 (“Registration Statement”) which is submitted to the Commission simultaneously together with this letter.
Amendment No. 1 to Form S-1 filed June 6, 2023
Risk Related to SRM Spin-Off, page 29
1. We note your revised risk factor disclosure in response to prior comment 3, which we reissue in part. Please expand your risk factor disclosure to discuss the expected ownership percentage of SRM, the impact of the proposed spin-off on the company’s financial statements and the tax consequences of the spin-off transaction to the company. For example, we note that 98% of the registrant’s revenues are currently derived from the SRM business.
Response: We note the Staff’s comment, and in response hereto, respectfully advise the Staff that we have revised the risk factors to expand the disclosures for risk associated with the spin-off. Please see page 14 of the Registration Statement for further details.
We hope the foregoing answers are responsive to your comments. Please do not hesitate to contact me or our counsel with any questions or comments regarding this correspondence on the revised S-1.
Sincerely,
/s/
Brian John
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CORRESP
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filename1.htm
JUPITER
WELLNESS, INC.
1061
E. Indiantown Rd., Ste. 110
Jupiter,
FL 33477
June
22, 2023
Securities
and Exchange Commission
100
F Street N.E.
Washington,
D.C. 20549
Division
of Corporation Finance
Attention:
Jane Park and Loan Lauren Nguyen
Re:
Jupiter Wellness, Inc.
Amendment
No. 2 to Registration Statement on Form S-1
Filed
June 6, 2023
File
No. 333-269794
Ladies
and Gentlemen:
Please
find below our responses to the questions raised by the staff (the “Staff”) of the Securities and Exchange Commission
(the “Commission”) in its comment letter dated June 14, 2023 (the “Comment Letter”) relating to
amendment no. 2 to registration statement on Form S-1, which was submitted to the Commission by Jupiter Wellness, Inc. (the “Company”
or “we”) on June 6, 2023.
The
Company’s responses are numbered to correspond to the Staff’s comments. For your convenience, each of the Staff’s comments
contained in the Comment Letter has been restated.
We have also updated the Registration
Statement on Form S-1 (“Registration Statement”) which is submitted to the Commission simultaneously together with
this letter.
Amendment
No. 1 to Form S-1 filed June 6, 2023
Risk
Related to SRM Spin-Off, page 29
1.
We
note your revised risk factor disclosure in response to prior comment 3, which we reissue in part. Please expand your risk factor
disclosure to discuss the expected ownership percentage of SRM, the impact of the proposed spin-off on the company’s financial
statements and the tax consequences of the spin-off transaction to the company. For example, we note that 98% of the registrant’s
revenues are currently derived from the SRM business.
Response:
We note the Staff’s comment, and in response hereto, respectfully advise the Staff that we have revised the risk factors
to expand the disclosures for risk associated with the spin-off. Please see page 14 of the Registration Statement for further details.
We
hope the foregoing answers are responsive to your comments. Please do not hesitate to contact me or our counsel with any questions or
comments regarding this correspondence on the revised S-1.
Sincerely,
/s/
Brian John
Brian
John
Chief
Executive Officer
cc:
(via email)
Arthur
Marcus