<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                             October 22, 2018

Greg Siokas
Chief Executive Officer
Cosmos Holdings Inc.
141 West Jackson Blvd, Suite 4236
Chicago, 60604, IL

       Re: Cosmos Holdings Inc.
           Registration Statement on Form S-1
           Filed October 12, 2018
           File No. 333-227813

Dear Mr. Siokas:

       We have limited our review of your registration statement to those
issues we have
addressed in our comments. In some of our comments, we may ask you to provide
us with
information so we may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Form S-1 filed October 12, 2018

General

1.     We note that you have deleted the changes made in response to our
comment letter dated
       May 7, 2018 on your PosAm 333-222061 filed on May 9, 2018 in your Form
S-1 filed on
       October 12, 2018. We reissue our comment issued on May 7, 2018 for your
Form S-1
       filed on October 12, 2018. We note your agreement with Marathon Global
Inc., by which
       you may distribute cannabis-related products. Please expand your risk
factor disclosure
       related to the regulatory requirements applicable to your company to
address the potential
       impact of federal and state laws related to the selling and distribution
of marijuana. Please
       also revise your Business section to address government approval of
cannabis-related
 Greg Siokas
Cosmos Holdings Inc.
October 22, 2018
Page 2
      products. See Item 101(h)(4)(viii) and Item 101(h)(4)(ix) of Regulation
S-K.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Ruairi Regan at 202-551-3269 or David Link at
202-551-3356 if you
have any questions regarding our comments.



                                                           Sincerely,

FirstName LastNameGreg Siokas                              Division of
Corporation Finance
                                                           Office of Beverages,
Apparel and
Comapany NameCosmos Holdings Inc.
                                                           Mining
October 22, 2018 Page 2
cc:       Elliot H. Lutzker, Esq.
FirstName LastName
</TEXT>
</DOCUMENT>
