Correspondence 0001213900-23-097283 from SMART FOR LIFE, INC. (SMFL) (CIK 0001851860)

SMART FOR LIFE, INC. (SMFL) (CIK 0001851860)
Date: Dec. 20, 2023 · CIK: 0001851860 · Accession: 0001213900-23-097283

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AI Filing Summary & Sentiment

File numbers found in text: 333-276071

Date

December 20, 2023

Author

Form

CORRESP

Company

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

Letter

SMART FOR LIFE, INC.

990 S Rogers Circle, Suite 3

Boca Raton, FL 33487

December 20, 2023

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attn: Jason Drory

Re: Smart for Life, Inc.

Registration Statement on Form S-1 (File No. 333-276071)

Ladies and Gentlemen,

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 Friday, December 22, 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
1
filename1.htm

SMART FOR LIFE, INC.

990 S Rogers Circle,
Suite 3

Boca Raton, FL 33487

December 20, 2023

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attn: Jason Drory

Re:  Smart for Life, Inc.

Registration Statement on Form S-1
(File No. 333-276071)

Ladies and Gentlemen,

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 Friday, December 22, 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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