<SEC-DOCUMENT>0001264931-20-000199.txt : 20201201
<SEC-HEADER>0001264931-20-000199.hdr.sgml : 20201201
<ACCEPTANCE-DATETIME>20201027170058
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ACCESSION NUMBER:		0001264931-20-000199
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20201027

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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<FILENAME>filename1.htm
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center">October 27, 2020</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">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>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 7%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 92%">&nbsp;</TD></TR>
<TR>
    <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></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></TR>
<TR>
    <TD STYLE="vertical-align: top; text-indent: 20pt"><FONT STYLE="font-size: 10pt">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;Company&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></TR>
</TABLE>
<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 of the General Rules and Regulations of
the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), Aegis
Capital Corp. hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will
become effective at 4:15 p.m. Eastern Time, October 29, 2020, or as soon thereafter as practicable.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Pursuant to Rule 460 of the General Rules and Regulations
of the Securities and Exchange Commission under the Act, we wish to advise you that we have effected the following distribution
of the Company&rsquo;s Preliminary Prospectus, dated October 26, 2020, through the date hereof:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0"><U>Preliminary Prospectus dated October 26, 2020:</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">500+ 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">The undersigned advises that it has complied and will continue
to comply, and that is 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: 0">Very truly yours,</P>

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

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    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 37%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="3"><FONT STYLE="font-size: 10pt">AEGIS CAPITAL CORP.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <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/ Robert J. Eide</P></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-bottom: 1pt"><FONT STYLE="font-size: 10pt">Robert J. Eide</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-bottom: 1pt"><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD>
    <TD>&nbsp;</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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