Correspondence 0001213900-22-082583 from SMART FOR LIFE, INC. (SMFL) (CIK 0001851860)
SMART FOR LIFE, INC. (SMFL) (CIK 0001851860)
Date: Dec. 23, 2022 · CIK: 0001851860 · Accession: 0001213900-22-082583
AI Filing Summary & Sentiment
File numbers found in text: 333-268830
Letter
Washington, DC 20549 Attn: Tim Buckmiller Re: Smart for Life, Inc. Registration Statement on Form S-1 (File No. 333-268830)
Dear Mr. Buckmiller,
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Smart for Life, Inc. hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) and declare such Registration Statement effective at 4:00 p.m. (Eastern Time) on Wednesday, December 28, 2022, or as soon thereafter as practicable.
It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888, ext. 100.
Respectfully,
Smart
for Life, Inc.
Show Raw Text
CORRESP 1 filename1.htm SMART FOR LIFE, INC. 990 S Rogers Circle, Suite 3 Boca Raton, Florida 33487 December 23, 2022 U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Attn: Tim Buckmiller Re: Smart for Life, Inc. Registration Statement on Form S-1 (File No. 333-268830) Dear Mr. Buckmiller, Pursuant to Rule 461 under the Securities Act of 1933, as amended, Smart for Life, Inc. hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) and declare such Registration Statement effective at 4:00 p.m. (Eastern Time) on Wednesday, December 28, 2022, or as soon thereafter as practicable. It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888, ext. 100. Respectfully, Smart for Life, Inc. By: /s/ Darren Minton Darren Minton Chief Executive Officer cc: Louis A. Bevilacqua, Esq.