    <SEC-DOCUMENT>0001477932-14-000123-index.html : 20140612
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    <ACCEPTANCE-DATETIME>20140110165811
    <PRIVATE-TO-PUBLIC>
    ACCESSION NUMBER:		0001477932-14-000123
    CONFORMED SUBMISSION TYPE:	CORRESP
    PUBLIC DOCUMENT COUNT:		40
    FILED AS OF DATE:		20140110

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Cosmos Holdings Inc.
    		CENTRAL INDEX KEY:			0001474167
    		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE [6500]
    		IRS NUMBER:				270611758
    		STATE OF INCORPORATION:			NV
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		141 W. JACKSON BLVD
    		STREET 2:		SUITE 4236
    		CITY:			CHICAGO
    		STATE:			IL
    		ZIP:			60604
    		BUSINESS PHONE:		312-674-4529

    	MAIL ADDRESS:
    		STREET 1:		141 W. JACKSON BLVD
    		STREET 2:		SUITE 4236
    		CITY:			CHICAGO
    		STATE:			IL
    		ZIP:			60604

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	PRIME ESTATES & DEVELOPMENTS INC
    		DATE OF NAME CHANGE:	20091008
    </SEC-HEADER>
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