Correspondence 0001903596-23-000834 from LUDWIG ENTERPRISES, INC. (LUDG)
LUDWIG ENTERPRISES, INC.
Date: Nov. 6, 2023 · CIK: 0001960262 · Accession: 0001903596-23-000834
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File numbers found in text: 333-271439
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CORRESP
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LUDWIG
ENTERPRISES, INC.
1749
Victorian Avenue, #C-350
Sparks, Nevada 89431
November
6, 2023
Office
of Industrial Applications and Services
Division
of Corporation Finance
U.S.
Securities and Exchange Commission
100
F Street, NE
Washington,
DC 20549
Attention:
Jessica Ansart
Re:
Ludwig
Enterprises, Inc.
Registration
Statement on Form S-1
File
No. 333-271439
Ladies
and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Ludwig Enterprises, Inc. (the “Company”) respectfully requests
that the Securities and Exchange Commission take such action as may be necessary and proper in order that the Registration Statement
on Form S-1 (Registration No. 333-271439) (the “Registration Statement”), be declared effective at 4:00 p.m. (Washington, D.C.
time), on November 8, 2023, or as soon thereafter as practicable.
Please
call Eric Newlan at (940) 367-6154 to provide notice of the effectiveness of the Registration Statement.
Respectfully
submitted,
/s/
Marvin Hausman, M.D.
Marvin
Hausman, M.D.
Chief
Executive Officer