    <SEC-DOCUMENT>0001477932-18-000383-index.html : 20180313
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    <ACCEPTANCE-DATETIME>20180119195126

    <PRIVATE-TO-PUBLIC>

    ACCESSION NUMBER:		0001477932-18-000383

    CONFORMED SUBMISSION TYPE:	S-1/A

    PUBLIC DOCUMENT COUNT:		67

    FILED AS OF DATE:		20180122

    DATE AS OF CHANGE:		20180212

    FILER:

    	COMPANY DATA:

    		COMPANY CONFORMED NAME:			Cosmos Holdings Inc.

    		CENTRAL INDEX KEY:			0001474167

    		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-DRUGS PROPRIETARIES & DRUGGISTS' SUNDRIES [5122]

    		IRS NUMBER:				270611758

    		STATE OF INCORPORATION:			NV

    		FISCAL YEAR END:			1231

    	FILING VALUES:

    		FORM TYPE:		S-1/A

    		SEC ACT:		1933 Act

    		SEC FILE NUMBER:	333-222061

    		FILM NUMBER:		18538531

    	BUSINESS ADDRESS:

    		STREET 1:		141 W. JACKSON BLVD

    		STREET 2:		SUITE 4236

    		CITY:			CHICAGO

    		STATE:			IL

    		ZIP:			60604

    		BUSINESS PHONE:		312-536-3102

    	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>

    <DOCUMENT>
    <TYPE>S-1/A
    <SEQUENCE>1
    <FILENAME>cosm_s1a.htm
    <DESCRIPTION>FORM S-1/A
    <TEXT>
    Document 1 - file: cosm_s1a.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-5.1
    <SEQUENCE>2
    <FILENAME>cosm_ex51.htm
    <DESCRIPTION>OPINION
    <TEXT>
    Document 2 - file: cosm_ex51.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-10.22
    <SEQUENCE>3
    <FILENAME>cosm_ex1022.htm
    <DESCRIPTION>TERMINATION AGREEMENT
    <TEXT>
    Document 3 - file: cosm_ex1022.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-21
    <SEQUENCE>4
    <FILENAME>cosm_ex21.htm
    <DESCRIPTION>SUBSIDIARIES
    <TEXT>
    Document 4 - file: cosm_ex21.htm

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    <DOCUMENT>
    <TYPE>EX-23.1
    <SEQUENCE>5
    <FILENAME>cosm_ex231.htm
    <DESCRIPTION>CONSENT
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    Document 5 - file: cosm_ex231.htm

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    <DOCUMENT>
    <TYPE>EX-23.2
    <SEQUENCE>6
    <FILENAME>cosm_ex232.htm
    <DESCRIPTION>CONSENT
    <TEXT>
    Document 6 - file: cosm_ex232.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-101.INS
    <SEQUENCE>8
    <FILENAME>cosm-20170930.xml
    <DESCRIPTION>XBRL INSTANCE DOCUMENT
    <TEXT>
    Document 8 - file: cosm-20170930.xml

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    <DOCUMENT>
    <TYPE>EX-101.SCH
    <SEQUENCE>9
    <FILENAME>cosm-20170930.xsd
    <DESCRIPTION>XBRL TAXONOMY EXTENSION SCHEMA
    <TEXT>
    Document 9 - file: cosm-20170930.xsd

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    <DOCUMENT>
    <TYPE>EX-101.CAL
    <SEQUENCE>10
    <FILENAME>cosm-20170930_cal.xml
    <DESCRIPTION>XBRL TAXONOMY EXTENSION CALCULATION LINKBASE
    <TEXT>
    Document 10 - file: cosm-20170930_cal.xml

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    <DOCUMENT>
    <TYPE>EX-101.DEF
    <SEQUENCE>11
    <FILENAME>cosm-20170930_def.xml
    <DESCRIPTION>XBRL TAXONOMY EXTENSION DEFINITION LINKBASE
    <TEXT>
    Document 11 - file: cosm-20170930_def.xml

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    <DOCUMENT>
    <TYPE>EX-101.LAB
    <SEQUENCE>12
    <FILENAME>cosm-20170930_lab.xml
    <DESCRIPTION>XBRL TAXONOMY EXTENSION LABEL LINKBASE
    <TEXT>
    Document 12 - file: cosm-20170930_lab.xml

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    <DOCUMENT>
    <TYPE>EX-101.PRE
    <SEQUENCE>13
    <FILENAME>cosm-20170930_pre.xml
    <DESCRIPTION>XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE
    <TEXT>
    Document 13 - file: cosm-20170930_pre.xml

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    <SEQUENCE>1014
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