SEC Comment Letter 0000000000-23-011422 to BLUM HOLDINGS, INC. (BLMH) (CIK 0001996210) (BLMH)
BLUM HOLDINGS, INC. (BLMH) (CIK 0001996210)
Date: Oct. 19, 2023 · CIK: 0001996210 · Accession: 0000000000-23-011422
AI Filing Summary & Sentiment
File numbers found in text: 333-274921
Letter
United States securities and exchange commission logo October 19, 2023 Sabas Carrillo President, Chief Executive Officer, Treasurer, and Secretary Blum Holdings, Inc. 3242 S. Halladay Street, Suite 202 Santa Ana, California 92705 Re:Blum Holdings, Inc. Registration Statement on Form S-4 Filed October 10, 2023 File No. 333-274921 Dear Sabas Carrillo: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Cara Wirth at 202-551-7127 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Veronica Lah
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United States securities and exchange commission logo
October 19, 2023
Sabas Carrillo
President, Chief Executive Officer, Treasurer, and Secretary
Blum Holdings, Inc.
3242 S. Halladay Street, Suite 202
Santa Ana, California 92705
Re:Blum Holdings, Inc.
Registration Statement on Form S-4
Filed October 10, 2023
File No. 333-274921
Dear Sabas Carrillo:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Cara Wirth at 202-551-7127 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Veronica Lah