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Correspondence 0001493152-24-026178 from Pineapple Financial Inc. (PAPL)

Pineapple Financial Inc.
Date: July 3, 2024 · CIK: 0001938109 · Accession: 0001493152-24-026178

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File numbers found in text: 333-279802

Date
July 3, 2024
Author
Chief
Form
CORRESP
Company
Pineapple Financial Inc.

Letter

July 3, 2024

VIA EDGAR AND FACSIMILE

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

F. Street, N.E.

Washington, D.C. 20549

Attention: John Stickel

Re: Pineapple Financial Inc. (the “Company”)

Registration Statement on Form S-1

File No. 333-279802

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 PM EDT on Monday, July 8, 2024, or as soon thereafter as is practicable.

The Company hereby acknowledges that:

● should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

● the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

● the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very
truly yours,
PINEAPPLE
FINANCIAL INC.

Show Raw Text
CORRESP
1
filename1.htm

July
3, 2024

VIA
EDGAR AND FACSIMILE

United
States Securities and Exchange Commission

Division
of Corporation Finance

Office
of Finance

100
F. Street, N.E.

Washington,
D.C. 20549

Attention:
John Stickel

Re:
Pineapple Financial Inc. (the “Company”)

Registration
Statement on Form S-1

File
No. 333-279802

Ladies
and Gentlemen:

In
accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date
for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 PM EDT on Monday, July
8, 2024, or as soon thereafter as is practicable.

The
Company hereby acknowledges that:

    ●
    should
    the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission
    from taking any action with respect to the filing;

    ●
    the
    action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve
    the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

    ●
    the
    Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities
    laws of the United States.

    Very
    truly yours,

    PINEAPPLE
    FINANCIAL INC.

    By:
    /s/
    Shubha Dasgupta

    Name:
    Shubha
    Dasgupta

    Title:
    Chief
    Executive Officer (Principal Executive Officer)