Correspondence 0001213900-23-027919 from SMART FOR LIFE, INC. (SMFL) (CIK 0001851860)

SMART FOR LIFE, INC. (SMFL) (CIK 0001851860)
Date: April 6, 2023 · CIK: 0001851860 · Accession: 0001213900-23-027919

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File numbers found in text: 333-271052

Date

April 6, 2023

Author

Form

CORRESP

Company

SMART FOR LIFE, INC. (SMFL) (CIK 0001851860)

Letter

Washington, DC 20549 Attn: Lauren Hamill Re: Smart for Life, Inc. Registration Statement on Form S-3 (File No. 333-271052)

Dear Ms. Hamill,

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-3 (the “Registration Statement”) and declare such Registration Statement effective at 4:00 p.m. (Eastern Time) on Monday, April 10, 2023, 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.

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CORRESP
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SMART FOR LIFE, INC.

990 S Rogers Circle, Suite 3

Boca Raton, FL 33487

April 6, 2023

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attn: Lauren Hamill

Re:  Smart for Life, Inc.

    Registration Statement on Form S-3 (File No.  333-271052)

Dear Ms. Hamill,

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-3 (the “Registration Statement”) and declare such Registration Statement
effective at 4:00 p.m. (Eastern Time) on Monday, April 10, 2023, 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 C. Minton

    Darren C. Minton
Chief Executive Officer

cc:  Louis A. Bevilacqua, Esq.

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