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    <ACCEPTANCE-DATETIME>20180131154425

    <PRIVATE-TO-PUBLIC>

    ACCESSION NUMBER:		0001477932-18-000592

    CONFORMED SUBMISSION TYPE:	S-1/A

    PUBLIC DOCUMENT COUNT:		66

    FILED AS OF DATE:		20180131

    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:		18562572

    	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

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    <DOCUMENT>
    <TYPE>S-1/A
    <SEQUENCE>1
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    <TYPE>EX-10.24
    <SEQUENCE>2
    <FILENAME>cosm_ex1024.htm
    <DESCRIPTION>ASSIGNMENT CONTRACT
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    <DOCUMENT>
    <TYPE>EX-10.29
    <SEQUENCE>3
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    <DESCRIPTION>LIABILITY TRANSFER AGREEMENT
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    <DESCRIPTION>CONSENT
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    <TYPE>EX-101.INS
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    <DESCRIPTION>XBRL INSTANCE DOCUMENT
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    Document 7 - file: cosm-20170930.xml

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    <TYPE>EX-101.SCH
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    <DESCRIPTION>XBRL TAXONOMY EXTENSION SCHEMA
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    <TYPE>EX-101.LAB
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