Correspondence 0001477932-23-007789 from BLUM HOLDINGS, INC. (BLMH) (CIK 0001996210) (BLMH)

BLUM HOLDINGS, INC. (BLMH) (CIK 0001996210)
Date: Oct. 20, 2023 · CIK: 0001996210 · Accession: 0001477932-23-007789

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AI Filing Summary & Sentiment

File numbers found in text: 333-274921

Date

October 20, 2023

Author

Form

CORRESP

Company

BLUM HOLDINGS, INC. (BLMH) (CIK 0001996210)

Letter

blum_corresp.htm

3242 S. Halladay Street, Suite 202

Santa Ana, California 92705

888.909.5564

October 20, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Re:

Blum Holdings, Inc.

Registration Statement on Form S-4, as amended (File No. 333-274921)

Acceleration Request

Ladies and Gentlemen:

Blum Holdings, Inc. hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement on Form S-4, as amended, be accelerated to 4:30 p.m., Eastern time, on October 23, 2023, or as soon thereafter as practicable.

Please notify Veronica Lah of Manatt, Phelps & Phillips, LLP at (310) 312-4130 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request. We appreciate your assistance and cooperation in this matter.

Sincerely,
BLUM HOLDINGS, INC.

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CORRESP
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filename1.htm

blum_corresp.htm

          3242 S. Halladay Street, Suite 202

 Santa Ana, California 92705

 888.909.5564

 October 20, 2023

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, DC 20549

      Re:

   Blum Holdings, Inc.

        Registration Statement on Form S-4, as amended (File No. 333-274921)

        Acceleration Request

 Ladies and Gentlemen:

 Blum Holdings, Inc. hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement on Form S-4, as amended, be accelerated to 4:30 p.m., Eastern time, on October 23, 2023, or as soon thereafter as practicable.

 Please notify Veronica Lah of Manatt, Phelps & Phillips, LLP at (310) 312-4130 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request. We appreciate your assistance and cooperation in this matter.

        Sincerely,

     BLUM HOLDINGS, INC.

   By:

   /s/ Sabas Carrillo

     Chief Executive Officer

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