<SEC-DOCUMENT>0001477932-18-005075.txt : 20181203
<SEC-HEADER>0001477932-18-005075.hdr.sgml : 20181203
<ACCEPTANCE-DATETIME>20181030152542
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001477932-18-005075
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20181030

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:		CORRESP

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head><title>cosm_corresp.htm</title><!--Document Created by EDGARMaster--></head><BODY spellcheck="true" style="text-align:justify;font:10pt TIMES NEW ROMAN;margin:0px 7%"><p style="MARGIN: 0px" align="center"><b>COSMOS HOLDINGS INC.</b><font size="3"> </font></p> <p style="MARGIN: 0px" align="center">141 West Jackson Boulevard, Suite 4236 </p> <p style="MARGIN: 0px" align="center">Chicago, IL 60604</p> <p style="MARGIN: 0px">&nbsp;</p> <p style="MARGIN: 0px" align="right">October 30, 2018</p> <p style="MARGIN: 0px">&nbsp;</p> <p style="MARGIN: 0px">Division of Corporation Finance</p> <p style="MARGIN: 0px">Securities and Exchange Commission</p> <p style="MARGIN: 0px">Mail Stop 3561, 100 F Street, N.E.</p> <p style="MARGIN: 0px">Washington, DC 20549</p> <p style="MARGIN: 0px">&nbsp;</p> <p style="MARGIN: 0px"> <table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cols="3" cellpadding="0" width="100%" align="center" border="0"> <tr> <td width="6%"> <p style="MARGIN: 0px">&nbsp;</p></td> <td width="6%"> <p style="MARGIN: 0px"><b><em>Re:</em></b></p></td> <td> <p style="MARGIN: 0px"><b><i>Amendment No. 1 </i></b></p></td></tr> <tr> <td> <p style="MARGIN: 0px">&nbsp;</p></td> <td> <p style="MARGIN: 0px">&nbsp;</p></td> <td> <p style="MARGIN: 0px"><b>to Cosmos Holdings Inc.</b></p> <p style="MARGIN: 0px"><b>Form S-1 Registration Statement</b></p> <p style="MARGIN: 0px"><b><i><u>File No. 333-227813 </u></i></b></p></td></tr></table></p> <p style="MARGIN: 0px">&nbsp;</p> <p style="MARGIN: 0px">Dear Mr. Regan:</p> <p style="MARGIN: 0px">&nbsp;</p> <p style="MARGIN: 0px; TEXT-INDENT: 45px" align="justify">Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cosmos Holdings Inc. (the &#8220;Company&#8221;) hereby requests that the effective date of&nbsp;Amendment No. 1 to the Company&#8217;s Registration Statement on Form S-1 be accelerated by the U.S. Securities and Exchange Commission (the &#8220;Commission&#8221;) to 4:00 p.m. EST, on&nbsp;November 1, 2018, or as soon thereafter as is possible.</p> <p style="MARGIN: 0px; TEXT-INDENT: 45px">&nbsp;</p> <p style="MARGIN: 0px; TEXT-INDENT: 45px" align="justify">In connection with the foregoing request for acceleration of effectiveness, the Company hereby acknowledges the following:</p> <p style="MARGIN: 0px" align="justify">&nbsp;</p> <p style="MARGIN: 0px"> <table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"> <tr> <td valign="top" width="4%"> <p style="MARGIN: 0px" align="center"><font style="FONT-FAMILY: Symbol">&#183;</font></p></td> <td valign="top">should the Commission or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;</td></tr> <tr> <td> <p style="MARGIN: 0px">&nbsp;</p></td> <td> <p style="MARGIN: 0px">&nbsp;</p></td> <tr> <td valign="top"> <p style="MARGIN: 0px" align="center"><font style="FONT-FAMILY: Symbol">&#183;</font></p></td> <td valign="top">the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and</td></tr> <tr> <td> <p style="MARGIN: 0px">&nbsp;</p></td> <td> <p style="MARGIN: 0px">&nbsp;</p></td> <tr> <td valign="top"> <p style="MARGIN: 0px" align="center"><font style="FONT-FAMILY: Symbol">&#183;</font></p></td> <td valign="top">the Company may not assert staff comments or the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</td></tr></tr></tr></table></p> <p style="MARGIN: 0px">&nbsp;</p> <p style="MARGIN: 0px"> <table style="FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"> <tr> <td>&nbsp;</td> <td colspan="2"> <p style="MARGIN: 0px">COSMOS HOLDINGS INC.</p></td> <td></td></tr> <tr> <td width="50%">&nbsp;</td> <td width="3%">&nbsp;</td> <td width="35%">&nbsp;</td> <td width="12%">&nbsp;</td></tr> <tr> <td></td> <td>By:</td> <td style="BORDER-BOTTOM: black 1px solid"> <p style="MARGIN: 0px"><em>/s/ Grigorios Siokas </em></p></td> <td></td></tr> <tr> <td> <p style="MARGIN: 0px">&nbsp;</p></td> <td> <p style="MARGIN: 0px">&nbsp;</p></td> <td> <p style="MARGIN: 0px">Grigorios Siokas</p> <p style="MARGIN: 0px">Chief Executive Officer</p></td> <td>&nbsp;</td></tr></table></p> <p style="MARGIN: 0px">&nbsp;</p></BODY><!--Document Created by EDGARMaster--></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
