SEC Comment Letter 0000000000-23-005012 to SMART FOR LIFE, INC. (SMFL) (CIK 0001851860)
SMART FOR LIFE, INC. (SMFL) (CIK 0001851860)
Date: May 11, 2023 · CIK: 0001851860 · Accession: 0000000000-23-005012
AI Filing Summary & Sentiment
File numbers found in text: 333-271701
Letter
United States securities and exchange commission logo May 11, 2023 Darren Minton Chief Executive Officer Smart for Life, Inc. 990 S Rogers Circle, Suite 3 Boca Raton, FL 33487 Re:Smart for Life, Inc. Registration Statement on Form S-3 Filed May 5, 2023 File No. 333-271701 Dear Darren Minton: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Louis A. Bevilacqua, Esq.
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United States securities and exchange commission logo
May 11, 2023
Darren Minton
Chief Executive Officer
Smart for Life, Inc.
990 S Rogers Circle, Suite 3
Boca Raton, FL 33487
Re:Smart for Life, Inc.
Registration Statement on Form S-3
Filed May 5, 2023
File No. 333-271701
Dear Darren Minton:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Alan Campbell at 202-551-4224 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Louis A. Bevilacqua, Esq.