Correspondence 0001493152-23-023814 from Pineapple Financial Inc. (PAPL)

Pineapple Financial Inc.
Date: July 6, 2023 · CIK: 0001938109 · Accession: 0001493152-23-023814

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File numbers found in text: 333-268636

Date

July 6, 2023

Author

HUTTON

Form

CORRESP

Company

Pineapple Financial Inc.

Letter

EF Hutton,

division of Benchmark Investments, LLC

Madison Avenue, 39th Floor

New York, NY 10022

July 6, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F. St., N.E.

Washington, D.C. 20549

Re: Pineapple Financial, Inc

Withdrawal of Acceleration Request - Registration Statement on Form S-1

File No. 333-268636

Ladies and Gentlemen:

Reference is made to our letter filed as correspondence via EDGAR on July 6, 2023, in which we requested the acceleration of the effective date of the above-captioned Registration Statement for 5:00 PM EDT on Thursday, July 6, 2023 or as soon as reasonably practicable thereafter, in accordance with Rule 461 of the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

Very
truly yours,
EF
HUTTON

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CORRESP
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filename1.htm

EF
Hutton,

division
of Benchmark Investments, LLC

590
Madison Avenue, 39th Floor

New York, NY 10022

July
6, 2023

VIA
EDGAR

United
States Securities and Exchange Commission

Division of Corporation Finance

100
F. St., N.E.

Washington,
D.C. 20549

    Re:
    Pineapple
    Financial, Inc

    Withdrawal
    of Acceleration Request - Registration Statement on Form S-1

    File
    No. 333-268636

Ladies
and Gentlemen:

Reference
is made to our letter filed as correspondence via EDGAR on July 6, 2023, in which we requested the acceleration of the effective date
of the above-captioned Registration Statement for 5:00 PM EDT on Thursday, July 6, 2023 or as soon as reasonably practicable thereafter,
in accordance with Rule 461 of the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be
declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

    Very
    truly yours,

    EF
                                            HUTTON

    division
    of Benchmark Investments LLC

    By:
    /s/
    Sam Fleischman

    Name:
    Sam
Fleischman

    Title:
    Supervisory
    Principal

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