SEC Company Response from Functional Brands Inc. (MEHA) (CIK 0001837254) (MEHA) — Sep 19, 2025
Functional Brands Inc. (MEHA) (CIK 0001837254)
Date: Sept. 19, 2025 · CIK: 0001837254 · Accession: 0001213900-25-089357
AI Filing Summary & Sentiment
File numbers found in text: 333-284180
Referenced dates: August 28, 2025, September 17, 2025
Letter
Via EDGAR Division of Corporation Finance Office of Life Sciences Re: Functional Brands Inc. Amendment No. 11 to Registration Statement on Form S-1 Filed September 19, 2025 File No. 333-284180
Dear Mr. Crawford, Ms. Crotty, Mr. Newberry and Ms. Robertson
On behalf of Functional Brands Inc. (the “Company”), we are filing today with the Securities and Exchange Commission (the “SEC”) Amendment No. 11 (the “Amendment”) to the Company’s Registration Statement on Form S-1 (the “Form S-1”) as noted above.
The Amendment includes revised Exhibits that address certain concerns raised by the staff of the Division of Corporation Finance of the SEC (the”Staff”) in comment 2 of the Staff’s letter dated August 28, 2025 and revises the Company’s disclosure regarding the “Qualified Event” referenced in the Staff’s letter of September 16, 2025. The Amendment also corrects the inconsistencies described in our letter to the Staff dated September 17, 2025.
Should you have any questions relating to the foregoing or wish to discuss any aspect of the Company’s filing, please contact me at (646) 838-4433.
Sincerely,
/s/ Barry P. Biggar
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CORRESP
1
filename1.htm
September 19, 2025
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attn:
Mr. Daniel Crawford/ Ms. Laura Crotty/Mr. Gary Newberry/ Ms. Vanessa Robinson
Re:
Functional Brands Inc.
Amendment No. 11 to Registration Statement on Form S-1
Filed September 19, 2025
File No. 333-284180
Dear Mr. Crawford, Ms. Crotty, Mr. Newberry and
Ms. Robertson
On behalf of Functional Brands Inc. (the “Company”),
we are filing today with the Securities and Exchange Commission (the “SEC”) Amendment No. 11 (the “Amendment”)
to the Company’s Registration Statement on Form S-1 (the “Form S-1”) as noted above.
The Amendment includes revised Exhibits that address
certain concerns raised by the staff of the Division of Corporation Finance of the SEC (the”Staff”) in comment 2 of
the Staff’s letter dated August 28, 2025 and revises the Company’s disclosure regarding the “Qualified Event”
referenced in the Staff’s letter of September 16, 2025. The Amendment also corrects the inconsistencies described in our letter
to the Staff dated September 17, 2025.
Should you have any questions relating to the
foregoing or wish to discuss any aspect of the Company’s filing, please contact me at (646) 838-4433.
Sincerely,
/s/ Barry P. Biggar
Barry P. Biggar, Esq.
Sichenzia Ross Ference Carmel LLP
Cc:Eric Griptentrog
CEO-Functional Brands Inc.
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