<SEC-DOCUMENT>0001264931-20-000180.txt : 20201201
<SEC-HEADER>0001264931-20-000180.hdr.sgml : 20201201
<ACCEPTANCE-DATETIME>20201020084951
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ACCESSION NUMBER:		0001264931-20-000180
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20201020

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Jupiter Wellness, Inc.
		CENTRAL INDEX KEY:			0001760903
		STANDARD INDUSTRIAL CLASSIFICATION:	PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844]
		IRS NUMBER:				832455880
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		725 N. HWY A1A
		STREET 2:		SUITE C-106
		CITY:			JUPITER
		STATE:			FL
		ZIP:			33458
		BUSINESS PHONE:		561-325-0482

	MAIL ADDRESS:	
		STREET 1:		725 N. HWY A1A
		STREET 2:		SUITE C-106
		CITY:			JUPITER
		STATE:			FL
		ZIP:			33458

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CBD Brands, Inc.
		DATE OF NAME CHANGE:	20181206
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">WestPark Capital, Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Suite 310, 1900 Avenue of the Stars</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Los Angeles, CA 90067</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">United States of America</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">As representatives of the several underwriters</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0"><B><U>VIA EDGAR </U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">October 20, 2020</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Attention:</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-left: 10pt"><FONT STYLE="font-size: 10pt">Mary Beth Breslin</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 10pt">Kristin Lochhead</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 10pt">Kate Tillan</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 10pt">Jeffrey Gabor</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 1pt">&nbsp;</P></TD>
    <TD>&nbsp;</TD></TR>
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    <TD STYLE="vertical-align: top; text-indent: 20pt"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;Re:</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 10pt">Jupiter Wellness, Inc. (the &ldquo;<B><I>Company</I></B>&rdquo;)</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt 10pt">Registration Statement on Form S-1 (File No.&nbsp;333-239229)</P></TD>
    <TD>&nbsp;</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Ladies and Gentlemen:</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Pursuant to Rule 461 under the Securities Act of 1933, as
amended (the &ldquo;<B><I>Securities Act</I></B>&rdquo;), the undersigned, as representatives of the several underwriters of the
Company&rsquo;s proposed initial public offering, hereby joins the Company&rsquo;s request that the effective date of the above-referenced
Registration Statement be accelerated so that the above-referenced Registration Statement will be declared effective at 4:00 p.m.,
Eastern Time, on October 21, 2020, or as soon thereafter as is practicable.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Pursuant to Rule 460 of the Securities Act, the undersigned
wishes to advise you that it has effected the following distribution of the Company&rsquo;s Preliminary Prospectus, dated September
4, 2020, through the date hereof:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0"><U>Preliminary Prospectus dated October 13,
2020:</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">1,000 copies to prospective underwriters, institutional investors,
dealers and others</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">The undersigned advises that it has complied and will continue
to comply, and that it has been informed by the participating underwriters and dealers that they have complied with and will continue
to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center">[<I>Remainder of Page Intentionally Left
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Very truly yours,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD COLSPAN="3"><FONT STYLE="font-size: 10pt">By W</FONT><FONT STYLE="font-size: 8.5pt">ESTPARK</FONT> <FONT STYLE="font-size: 10pt">C</FONT><FONT STYLE="font-size: 8.5pt">APITAL</FONT><FONT STYLE="font-size: 10pt">, I</FONT><FONT STYLE="font-size: 8.5pt">NC</FONT><FONT STYLE="font-size: 10pt">.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
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    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; border-bottom: black 0.75pt solid">/s/ Craig Kaufman</P></TD>
    <TD>&nbsp;</TD></TR>
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    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt"><I>Authorized Representative</I></FONT></TD>
    <TD>&nbsp;</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Acting on behalf of itself and as the</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Representative of the several Underwriters</P>

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