<SEC-DOCUMENT>0001477932-22-004164.txt : 20220607
<SEC-HEADER>0001477932-22-004164.hdr.sgml : 20220607
<ACCEPTANCE-DATETIME>20220606214249
ACCESSION NUMBER:		0001477932-22-004164
CONFORMED SUBMISSION TYPE:	S-1/A
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20220607
DATE AS OF CHANGE:		20220606

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:	333-265190
		FILM NUMBER:		22999694

	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>
<html><head><title>cosm_s1a.htm</title><!--Document created using EDGARMaster--></head><body style="TEXT-ALIGN: justify; FONT: 10pt times new roman; MARGIN-LEFT: 7%; MARGIN-RIGHT: 7%"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">As filed with the Securities and Exchange Commission on June 7, 2022</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:right;"><strong>Registration No. 333-265190</strong></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="font-size:1px;width:100%"> <tr > <td style="BORDER-BOTTOM: 5px solid;"></td></tr> <tr > <td style="BORDER-BOTTOM: 2px solid;"></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>UNITED STATES</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>SECURITIES AND EXCHANGE COMMISSION</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>WASHINGTON, D.C. 20549</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>____________________________</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Amendment No. 1 to&nbsp;</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>FORM S-1</strong>&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">REGISTRATION STATEMENT UNDER </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">THE SECURITIES ACT OF 1933</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;text-align:justify;margin-left:auto;margin-right:auto;width:60%" cellpadding="0"> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">&nbsp;<strong><font style="font-size:18pt">COSMOS HOLDINGS INC.</font></strong></p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">&nbsp;<strong>(Exact name of registrant as specified in its charter) </strong></p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;text-align:justify;margin-left:auto;margin-right:auto;width:85%" cellpadding="0"> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;width:30%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px"><strong>Nevada</strong></p></td> <td style="width:5%;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">&nbsp;</p></td> <td style="BORDER-BOTTOM: 1px solid;width:30%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px"><strong>5122</strong></p></td> <td style="width:5%;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">&nbsp;</p></td> <td style="BORDER-BOTTOM: 1px solid;width:30%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px"><strong>27-0611758</strong></p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">(State or other jurisdiction of</p> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">incorporation or organization)</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">(Primary Standard Industrial</p> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">Classification Code Number)</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">(I.R.S. Employer</p> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">Identification Number)</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>__________________________</strong></p><strong> <p style="MARGIN: 0px; text-align:center;"><strong>141 West Jackson Blvd, Suite 4236, </strong></p></strong> <p style="MARGIN: 0px; text-align:center;"><strong>Chicago, IL 60604 </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>(312) 536-3102</strong></p> <p style="MARGIN: 0px; text-align:center;">(Address, including zip code, and telephone number, including area code, of registrant&#8217;s principal executive offices)</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>____________________________</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Greg Siokas</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Chief Executive Officer</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>141 West Jackson Blvd, Suite</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>4236, Chicago, IL 60604 </strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>(312) 536-3102</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">(Name, address, including zip code, and telephone number, including area code, of agent for service)</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>____________________________</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">Ross Carmel, Esq. </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Carmel, Milazzo &amp; Feil LLP </strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">55 West 39th Street, 18th Floor</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">New York, NY 10018</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">(212) 658-0458</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>Approximate date of commencement of proposed sale to the public:</strong> As soon as practicable after this Registration Statement becomes effective.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following box. &#9746;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. &#9744;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. &#9744;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. &#9744;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;text-align:justify;margin-left:auto;margin-right:auto;width:85%" cellpadding="0"> <tr style="height:15px"> <td style="width:30%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Large accelerated filer </p></td> <td style="width:20%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&#9744;&nbsp;</p></td> <td style="width:30%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Accelerated filer </p></td> <td style="width:20%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&#9744;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">Non-accelerated filer</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&#9744;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">Smaller reporting company</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&#9746;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">Emerging growth company</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&#9744;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for comply with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of Securities Act. &#9744; </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>The Registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act or until the Registration Statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to Section 8(a), may determine.</strong>&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="font-size:1px;width:100%"> <tr > <td style="BORDER-BOTTOM: 2px solid;"></td></tr> <tr > <td style="BORDER-BOTTOM: 5px solid;"></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="TEXT-INDENT: 0px;"></td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>EXPLANATORY NOTE</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="font-size:10pt;font-family:times new roman;margin:0px;text-indent:0.5in">This Amendment No.1 to the Registration Statement on Form S-1 (File No. 333-265190) is filed solely to add Exhibit 5.1 and amend Exhibit 23.1 thereto. Accordingly, this Amendment No. 1 consists only of the facing page, this explanatory note, Item 16(a) of Part II of the Registration Statement, the signature page to the Registration Statement and Exhibits 5.1 and 23.1. The remainder of the Registration Statement is unchanged and has therefore been omitted. </p> <p style="font-size:10pt;font-family:times new roman;margin:0px;text-indent:0.5in">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;"> <p style="text-align:center;margin:0px">2</p></td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>PART&nbsp;II - INFORMATION NOT REQUIRED IN PROSPECTUS</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>Item&nbsp;16. Exhibits and Financial Statement Schedules</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="font-size:10pt;font-family:times new roman;margin:0px;text-indent:0.5in"><strong><em>(a) Exhibits:</em></strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;width:8%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><strong>Exhibit No.</strong></p></td> <td style="width:2%;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><strong>Document Description</strong></p></td></tr> <tr style="height:15px"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793213004491/pmlt_ex21.htm">2.1</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793213004491/pmlt_ex21.htm">Share Exchange Agreement by and among Prime Estates and Developments Inc. and Amplerissimo dated September 27, 2013 (14)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000114420409053748/v163209_ex3-1.htm">3.1</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000114420409053748/v163209_ex3-1.htm">Amended and Restated Articles of Incorporation of the Registrant (1)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217004991/cosm_ex31.htm">3.2</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217004991/cosm_ex31.htm">Correction to Certificate of Designations of Rights and Preferences of Series A Convertible Preferred Stock dated February 24, 2022 (2)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000114420409053748/v163209_ex3-2.htm">3.3</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000114420409053748/v163209_ex3-2.htm">Amended and Restated Bylaws of the Registrant (1)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217005658/cosm_ex41.htm">4.1</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217005658/cosm_ex41.htm">Form of Securities Purchase Agreement dated November 15, 2017 by and among Cosmos Holdings Inc. and the Buyers listed (10)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217005658/cosm_ex42.htm">4.2</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217005658/cosm_ex42.htm">Form of Senior Convertible Note (10)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217005658/cosm_ex43.htm">4.3 </a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217005658/cosm_ex43.htm">Form of Warrant to Purchase Common Stock (10)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217005658/cosm_ex44.htm">4.4</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217005658/cosm_ex44.htm">Form of Leak-Out Agreement (10)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217005658/cosm_ex45.htm">4.5 </a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217005658/cosm_ex45.htm">Form of Registration Rights Agreement (10)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218000977/cosm_ex41.htm">4.6</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218000977/cosm_ex41.htm">Form of Amendment and Exchange Agreement (12)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218000977/cosm_ex42.htm">4.7</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218000977/cosm_ex42.htm">Form of Senior Convertible Note (12)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217006284/cosm_ex46.htm">4.8</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217006284/cosm_ex46.htm">Common Stock Purchase Warrant issued to Roth Capital Partners (11)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004379/cosm_ex41.htm">4.9 </a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004379/cosm_ex41.htm">Securities Purchase Agreement dated September 4, 2018, by and among Cosmos Holdings Inc. and the Buyers listed (15)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004379/cosm_ex43.htm">4.10</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004379/cosm_ex43.htm">Senior Convertible Note dated September 4, 2017 issued to Hudson Bay Master Fund (15)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004379/cosm_ex44.htm">4.11</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004379/cosm_ex44.htm">Senior Convertible Note dated September 4, 2018 issued to Alto Opportunity Master Fund, SPC-Segregated Master Portfolio B (15)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004379/cosm_ex45.htm">4.12</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004379/cosm_ex45.htm">Warrant dated September 4, 2018 issued to Hudson Bay Master Fund (15)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004379/cosm_ex46.htm">4.13</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004379/cosm_ex46.htm">Warrant dated September 4, 2018 issued to Alto Opportunity Master Fund, SPC-Segregated Master Portfolio B (15)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004379/cosm_ex42.htm">4.14</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004379/cosm_ex42.htm">Registration Rights Agreement dated September 4, 2018 (15)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004379/cosm_ex47.htm">4.15</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004379/cosm_ex47.htm">Leak-Out Agreement dated September 4, 2018 between Cosmos Holdings Inc. and Hudson Bay Master Fund (15)</a></p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px;background-color:#cceeff"> <td style="width:8%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004379/cosm_ex48.htm">4.16</a></p></td> <td style="width:2%;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004379/cosm_ex48.htm">Leak-Out Agreement dated September 4, 2018 between Cosmos Holdings Inc. and Alto Opportunity Master Fund, SPC-Segregated Master Portfolio B (15)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004379/cosm_ex49.htm">4.17</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004379/cosm_ex49.htm">Common Stock Purchase Warrant dated September 4, 2017 issued to Roth Capital Partners LLC (15)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004648/cosm_ex41.htm">4.18</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004648/cosm_ex41.htm">Form of Second Amendment and Exchange Agreement (20)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004648/cosm_ex42.htm">4.19</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004648/cosm_ex42.htm">Form of Senior Convertible Note (20)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793219000554/cosm_ex101.htm">4.20</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793219000554/cosm_ex101.htm">Stock Purchase Agreement dated as of February 18, 2019 between Alto Opportunity Master Fund SPC, Segregated Master Portfolio B and the Registrant (25)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px"><a href="cosm_ex51.htm">5.1*</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px"><a href="cosm_ex51.htm">Opinion of Counsel to Registrant</a></p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp; </p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;text-align:center;">3</td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px;background-color:#cceeff"> <td style="width:8%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793215006827/cosm_ex101.htm">10.1 </a></p></td> <td style="width:2%;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793215006827/cosm_ex101.htm">Stock Purchase Agreement, dated November 4, 2015, by and between Grigorios Siokas and Dimitrios S. Goulielmos (3)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793216012026/cosm_ex101.htm">10.2</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793216012026/cosm_ex101.htm">Loan Facility Agreement, dated as of August 4, 2016, by and among SkyPharm S/A, Grigorios Siokas, as Guarantor and Synthesis Peer to Peer Income Fund. (4)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793216012026/cosm_ex102.htm">10.3</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793216012026/cosm_ex102.htm">Pledge Agreement, by and between Grigorios Siokas and Synthesis Peer-to Peer Income Fund (4)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793216012532/cosm_ex101.htm">10.4 </a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793216012532/cosm_ex101.htm">First Deed of Amendment relating to Loan Facility Agreement, dated as of August 4, 2016, by and among Sky Pharm S.A., as Borrower, Grigorios Siokas, as Guarantor and Synthesis Peer-to Peer Income Fund (5)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793216012824/cosm_ex101.htm">10.5 </a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793216012824/cosm_ex101.htm">Intellectual Property Sale Agreement, dated as of October 1, 2016, by and among the Company, Anastasios Tsekas and Olga Parthenea Georgatsou (6)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217001325/cosm_ex101.htm">10.6</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217001325/cosm_ex101.htm">Amended and Restating Loan Facility Agreement, dated as of March 23, 2017, by and among SkyPharm S.A., as Borrower, Grigorios Siokas, as Guarantor and Synthesis Peer-to Peer Income Fund, as Lender (7)&nbsp;</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217001721/cosm_ex101.htm">10.7</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217001721/cosm_ex101.htm">Trade Finance Facility Offer Letter, dated as of April 10, 2017, by and between Decahedron Ltd. and Synthesis Structured Commodity Trade Finance Limited. (8)</a> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217001721/cosm_ex102.htm">10.8</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217001721/cosm_ex102.htm">Trade Finance Facility Agreement, dated as of April 10, 2017, by and between Decahedron Ltd. and Synthesis Structured Commodity Trade Finance Limited. (8) </a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217001721/cosm_ex103.htm">10.9</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217001721/cosm_ex103.htm">Cross Guarantee and Indemnity Agreement, dated as of April 10, 2017, by and among Cosmos Holdings Inc., Decahedron Ltd. and Synthesis Structured Commodity Trade Finance Limited. (8) </a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217001721/cosm_ex104.htm">10.10</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217001721/cosm_ex104.htm">Security Assignment of Receivables and other Contractual Rights, dated as of April 10, 2017, by and between Decahedron Ltd. and Synthesis Structured Commodity Trade Finance Limited. (8) </a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217002388/cosm_ex102.htm">10.11</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217002388/cosm_ex102.htm">Trade Finance Facility Agreement, dated May 12, 2017 by and between SkyPharm S.A and Synthesis Structured Commodity Finance Limited. (9)</a> </p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px;background-color:#cceeff"> <td style="width:8%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217002388/cosm_ex103.htm">10.12 </a></p></td> <td style="width:2%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217002388/cosm_ex103.htm">Cross Guarantee and Indemnity Agreement dated May 12, 2017 by and between SkyPharm S.A., as Commodity Buyer, Cosmos Holdings Inc. as Guarantor and Synthesis Structured Commodity Trade Finance Limited (9)</a> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217002388/cosm_ex104.htm">10.13</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793217002388/cosm_ex104.htm">Security Assignment of Receivables and other Contractual Rights, dated May 12, 2017 by and between SkyPharm S.A and Synthesis Structured Commodity Trade Finance Limited (9)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218001341/cosm_ex101.htm">10.14</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218001341/cosm_ex101.htm">Distribution and Equity Acquisition Agreement Effective as of March 19, 2018 by and between Cosmos Holdings, Inc. and Marathon Global Inc. (13)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218002824/cosm_ex101.htm">10.15 </a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218002824/cosm_ex101.htm">First Amendment to Share Exchange Agreement dated May 24, 2018 (16)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218003201/cosm_ex101.htm">10.16</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218003201/cosm_ex101.htm">Stock Purchase Agreement dated as of June 23, 2018 by and among Cosmofarm Ltd., Deepdae Holdings Ltd. and Cosmos Holdings Inc. (17)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218003568/cosm_ex101.htm">10.17</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218003568/cosm_ex101.htm">Share Exchange Agreement dated as of June 26, 2018 with Marathon Global Inc. (18)</a></p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;&nbsp; </p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;text-align:center;">4</td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px;background-color:#cceeff"> <td style="width:8%;vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004730/csmo_ex101.htm">10.18</a></p></td> <td style="width:2%;"> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004730/csmo_ex101.htm">Share Purchase Agreement dated September 30, 2018 by and between Cosmos Holdings Inc. and Abbydale Management Ltd. (52)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004962/cosm_ex101.htm">10.19</a></p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218004962/cosm_ex101.htm">Further Amendment dated October 17, 2018 to Supplemental Deed dated May 16, 2018 by and among SkyPharm S.A., Cosmos Holdings Inc. and Synthesis Structured Commodity Trade Finance Limited (21)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218005946/cosm_ex41.htm">10.20</a></p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218005946/cosm_ex41.htm">Form of Third Amendment and Exchange Agreement (22)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218005946/cosm_ex42.htm">10.21</a></p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218005946/cosm_ex42.htm">Form of Exchange Warrant (22)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218005946/cosm_ex43.htm">10.22</a></p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218005946/cosm_ex43.htm">Form of Leak-Out Agreement (22)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218006094/cosm_ex101.htm">10.23</a></p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218006094/cosm_ex101.htm">Amendment dated as of December 19, 2018 to Stock Purchase Agreement dated as of June 23, 2018 by and among Cosmofarm Ltd., Deepdae Holding Ltd. and Cosmos Holdings Inc. (23)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218006094/cosm_ex102.htm">10.24</a></p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218006094/cosm_ex102.htm">Promissory Note dated December 19, 2018 from Cosmos Holdings Inc. to Deepdae Holding Ltd. (23)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793219000360/cosm_ex101.htm">10.25</a></p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793219000360/cosm_ex101.htm">Stock Purchase Agreement dated as of February 5, 2019 (24)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793219000554/cosm_ex101.htm">10.26</a></p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793219000554/cosm_ex101.htm">Stock Purchase Agreement dated as of February 18, 2019 (25)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218006094/cosm_ex101.htm">10.27</a></p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218006094/cosm_ex101.htm">Amendment dated as of December 19, 2018 to Stock Purchase Agreement dated as of June 23, 2018 by and among Cosmofarm Ltd., Deepdae Holding Ltd. and Cosmos Holdings Inc. filed with Form 8-K on December 20, 2018 (23)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218006094/cosm_ex102.htm">10.28 </a></p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218006094/cosm_ex102.htm">Promissory Note dated December 19, 2018 from Cosmos Holdings Inc. to Deepdae Holding Ltd. filed with Form 8-K on December 20, 2018 (23)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793219001464/cosm_ex101.htm">10.29</a></p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793219001464/cosm_ex101.htm">Form of Senior Promissory Note (26)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793219001464/cosm_ex102.htm">10.30</a></p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793219001464/cosm_ex102.htm">Form of Guaranty Agreement (26)</a></p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px;background-color:#cceeff"> <td style="width:8%;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218000592/cosm_ex1024.htm">10.31</a></p></td> <td style="width:2%;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218000592/cosm_ex1024.htm">Assumption Contract for the Design, Development and Production of Dietary Supplements dated March 10, 2017 by and between SkyPharm and Doc Pharma S.A. (27)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793219002856/cosm_ex42.htm">10.32</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793219002856/cosm_ex41.htm">Form of Securities Purchase Agreement by and Among Cosmos Holdings Inc and the Buyer (28)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793219003155/cosm_ex41.htm">10.33</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793219002856/cosm_ex42.htm">Form of Senior Convertible Note (28)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793219003681/cosm_ex41.htm">10.34</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793219003155/cosm_ex41.htm">Debt Exchange Agreement dated May 28, 2019 (29)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220001463/cosm_ex42.htm">10.35</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793219003681/cosm_ex41.htm">Debt Exchange Agreement dated June 24,2019 (30)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220002838/cosm_ex101.htm">10.36</a></p></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220001463/cosm_ex42.htm">Form of Forbearance and Amendment Agreement (31)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td></td> <td></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220002838/cosm_ex102.htm">10.37</a></p></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220002838/cosm_ex101.htm">Form of Senior Promissory Note dated May 5, 2020 for $2,000,000 (32)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td></td> <td></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220004852/cosm_ex101.htm">10.38</a></p></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220002838/cosm_ex102.htm">Form of Senior Promissory Note dated May 8, 2020 for $2,000,000 (32)</a></p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;&nbsp; </p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;text-align:center;">5</td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px;background-color:#cceeff"> <td style="width:8%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220004852/cosm_ex102.htm">10.39</a></p></td> <td style="width:2%;"></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220004852/cosm_ex101.htm">Form of Senior Promissory Note dated May 18, 2020 for $2,000,000 (33)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td></td> <td></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220004852/cosm_ex103.htm">10.40</a></p></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220004852/cosm_ex102.htm">Form of Senior Promissory Note dated July 3, 2020 for $5,000,000 (33)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220005578/cosm_ex42.htm">10.41</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220004852/cosm_ex103.htm">Agreement dated June 30, 2020 by and among Synthesis Peer-to-Peer Income Fund, Sky Pharm S.A. and Grigorios Siokas (33)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220005911/cosm_ex101.htm">10.42</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220005578/cosm_ex42.htm">Second Forbearance and Amended Agreement dated September 23, 2020 by and between Hudson Bay Master Fund Ltd. and the Registrant (34)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220006480/cosm_ex101.htm">10.43</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220005911/cosm_ex101.htm">Advisory Agreement dated October 8, 2020 by and between the Registrant and PGS Ventures B.V. (35)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220006480/cosm_ex102.htm">10.44</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220006480/cosm_ex101.htm">Advisory Agreement dated October 5, 2020 by and between Greg Siokas and PGS Ventures B.V. (36)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220006612/cosm_ex101.htm">10.45</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220006480/cosm_ex102.htm">Advisory Agreement dated October 5, 202 by and between the Registrant and PGS Ventures B.V (36)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220006713/cosm_ex101.htm">10.46</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220006612/cosm_ex101.htm">Senior Promissory Note dated August 4, 2020 for $3,000,000 (37)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220007439/cosm_ex41.htm">10.47</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220006713/cosm_ex101.htm">Employment Agreement dated January 1, 2019 by and between the Registrant and Georgios Terzis (37)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221001362/cosm_ex41.htm">10.48</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220007439/cosm_ex41.htm">Debt Exchange Agreement dated December 21, 2020 by and among the Registrant, Grigorios Siokas and an unaffiliated lender (39)</a></p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px;background-color:#cceeff"> <td style="width:8%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221002011/cosm_ex41.htm">10.49</a></p></td> <td style="width:2%;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221001362/cosm_ex41.htm">Debt Exchange Agreement dated October 29, 2020 by and among the Registrant, Grigorios Siokas and an unaffiliated lender (40)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221002106/cosm_ex101.htm">10.50</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221002011/cosm_ex41.htm">Amended and Restated Debt Exchange Agreement dated as of February 5, 2021 (41)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221002106/cosm_ex102.htm">10.51</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221002106/cosm_ex101.htm">Consulting Agreement dated as of February 5, 2021 by and between the Registrant and an unaffiliated consultant (42)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221002106/cosm_ex102.htm">10.52</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221002106/cosm_ex102.htm">Addendum to Consulting Agreement dated as of February 5, 2021 by and between the Registrant and an unaffiliated consultant (42)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221003348/cosm_ex101.htm">10.53</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221003348/cosm_ex101.htm">Debt Exchange Agreement dated May 10, 2021 by and between the Registrant and Grigorios Siokas (43)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221004115/cosm_ex42.htm">10.54</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221004115/cosm_ex42.htm">Third Forbearance and Amendment Agreement dated June 18, 2021 by and between Hudson Bay Master Fund Ltd. and the Registrant (44)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221004293/cosm_ex41.htm">10.55</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221004293/cosm_ex41.htm">Debt Exchange Agreement dated June 23, 2021 by and between the Registrant and Grigorios Siokas (45)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221004608/cosm_ex41.htm">10.56</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221004608/cosm_ex41.htm">Debt Exchange Agreement dated July 13, 2021 by and between the Registrant and Grigorios Siokas (46)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221004931/cosm_ex42.htm">10.57</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221004931/cosm_ex42.htm">Convertible Promissory Note dated July 20, 2021 payable to Grigorios Siokas (47)</a></p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp; </p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;text-align:center;">6</td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px;background-color:#cceeff"> <td style="width:8%;"> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221005300/cosm_ex101.htm">10.58</a></p></td> <td style="width:2%;"> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221005300/cosm_ex101.htm">Debt Exchange Agreement dated August 4, 2021 by and between a senior institutional lender, the Registrant, SkyPharm S.A. and Grigorios Siokas (48)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221005577/cosm_ex101.htm">10.59</a></p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221005577/cosm_ex101.htm">Capital Market Advisory Agreement dated as of July 1, 2021 and Exchange Listing LLC (49)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221006491/cosm_ex101.htm">10.60</a></p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221006491/cosm_ex101.htm">Form of Securities Purchase Agreement dated as of September 17, 2021 (50)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221006491/cosm_ex102.htm">10.61</a></p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221006491/cosm_ex102.htm">Form of Registration Rights Agreement dated as of September 17, 2021 (50)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221006491/cosm_ex103.htm">10.62</a></p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793221006491/cosm_ex103.htm">Form of Convertible Promissory Note (50)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793222001133/cosm_ex32.htm">10.63</a></p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793222001133/cosm_ex32.htm">Form of Warrant to Purchase Common Stock (51)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793222001133/cosm_ex101.htm">10.64</a></p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793222001133/cosm_ex101.htm">Form of Securities Purchase Agreement dated February 2022 (51)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793222001133/cosm_ex102.htm">10.65</a></p></td> <td> <p style="text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793222001133/cosm_ex102.htm">Form of Registration Rights Agreement (51)</a></p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px;background-color:#cceeff"> <td style="width:8%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218001899/cosm_ex141.htm">14.1</a></p></td> <td style="width:2%;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793218001899/cosm_ex141.htm">Code of Ethics (19)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793219000250/cosm_ex161.htm">16.1</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793219000250/cosm_ex161.htm">Letter from Malone Bailey LLP dated January 23, 2019 (35)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220001964/cosm_ex21.htm">21</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1474167/000147793220001964/cosm_ex21.htm">List of Subsidiaries</a><u> (53)</u></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="cosm_ex231.htm">23.1*</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="cosm_ex231.htm">Consent of Armanino LLP</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="cosm_ex51.htm">23.2*</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="cosm_ex51.htm">Consent of Carmel Millazo &amp; Feil LLP (included in Exhibit 5.1)</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">24.1*</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">Power of attorney (included on the signature page)</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px;background-color:#cceeff"> <td style="width:8%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">101.INS</p></td> <td style="width:2%;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">XBRL Instance Document (54)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">101.SCH</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">XBRL Taxonomy Extension Schema Document (54)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">101.CAL</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">XBRL Taxonomy Extension Calculation Linkbase Document (54)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">101.DEF</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">XBRL Taxonomy Extension Definition Linkbase Document (54)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">101.LAB</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">XBRL Taxonomy Extension&nbsp;Label Linkbase Document (54)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">101.PRE</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">XBRL Taxonomy Extension Presentation Linkbase Document (54)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">101</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">Interactive data files formatted in XBRL (eXtensible Business Reporting Language): (i) the Consolidated Balance Sheets, (ii) the Consolidated Statements of Operations, (iii) the Consolidated Statements of Cash Flows, and (iv) the Notes to the Consolidated Financial Statements (54)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">107</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">Calculation of SEC Filing Fee Table (54)</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">____________</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:3%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">*</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">Filed herewith </p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp; </p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;text-align:center;">7</td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;vertical-align:top;"> <p style="text-align:justify;margin:0px">(1) </p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on October 12, 2021.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(2) </p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the Current Report on Form 8-K filed by the Registrant on March 1, 2022.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(3) </p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the Current Report on Form 8-K filed by the Registrant on November 9, 2015.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(4) </p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the Current Report on Form 8-K filed by the Registrant on August 16, 2016.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(5) </p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the Current Report on Form 8-K filed by the Registrant on September 16, 2016.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(6) </p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the Current Report on Form 8-K filed by the Registrant on October 5, 2016.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(7)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the Current Report on Form 8-K/A filed by the Registrant on March 28, 2017.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(8)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the Current Report on Form 8-K filed by the Registrant on April 14, 2017.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(9)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the Current Report on Form 8-K filed by the Registrant on May 18, 2017.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(10)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the Current Report on Form 8-K filed by the Registrant on November 16, 2017.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(11)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the Current Report on Form 8-K filed by the Registrant on December 27, 2017.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(12)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the Current Report on Form 8-K filed by the Registrant on February 21, 2018.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(13)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the Current Report on Form 8-K filed by the Registrant on March 19, 2018.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(14)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on October 3, 2013.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(15)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on September 5, 2018.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(16)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on May 31, 2018.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(17)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on June 26, 2018.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(18)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on July 19, 2018.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(19)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Annual Report on Form 10-K filed by the Registrant on April 17, 2018.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(20)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on September 27, 2018.</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px">&nbsp; </p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;text-align:center;">8</td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;vertical-align:top;"> <p style="text-align:justify;margin:0px">(21)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on October 19, 2018.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(22)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on December 13, 2018.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(23)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on December 21, 2018.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(24)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on February 6, 2019.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(25)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on February 19, 2019.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(26)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on April 4, 2019.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(27)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to Registration Statement on Form S-1/A (No. 333-222061) filed by the Registrant on January 31, 2018.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(28)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Quarterly Report on Form 10-Q filed by the Registrant on May 16, 2019.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(29)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on May 28, 2019.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(30)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on June 25, 2019.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(31)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on March 23, 2020.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(32)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Quarterly Report on Form 10-Q filed by the Registrant on May 15, 2020.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(33)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 10-Q filed by the Registrant on August 13, 2020.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(34)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Report on Form 8-K filed by the Registrant on September 24, 2020.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(35)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on October 21, 2020.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(36)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on November 13, 2020.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(37)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Quarterly Report on Form 10-Q filed by the Registrant on November 16, 2020.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(38)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on November 17, 2020.</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;text-align:center;">9</td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;vertical-align:top;"> <p style="text-align:justify;margin:0px">(39)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on December 22, 2020.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(40)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on March 11, 2021.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(41)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on April 2, 2021.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(42)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on April 8, 2021.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(43)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Quarterly Report on Form 10-Q filed by the Registrant on May 17, 2021.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(44)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on June 21, 2021.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(45)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on June 25, 2021.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(46)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on July 14, 2021.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(47)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on July 27, 2021.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(48)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on August 10, 2021.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(49)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 10-Q filed by the Registrant on August 16, 2021.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(50)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on September 21, 2021.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(51)</p></td> <td> <p style="text-align:justify;margin:0px">Incorporated by reference to the filing of the Current Report on Form 8-K filed by the Registrant on March 1, 2022.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">(52)</p></td> <td> <p style="margin:0px">Incorporated by reference to the filing of the Company&#8217;s Current Report on Form 8-K filed by the Registrant on October 4, 2018</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">(53) </p></td> <td> <p style="margin:0px">Incorporated by reference to the filing of the Annual Report on Form 10-K filed by the Registrant on May 18, 2022.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">(54) </p></td> <td> <p style="margin:0px">Incorporated by reference to the filing of the Registration Statement on Form S-1 filed by the Registrant on May 24, 2022.</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 0.5in; text-align:justify;">(b)&nbsp;<strong><em>Financial Statement Schedules</em></strong>: All schedules are omitted because the required information is inapplicable or the information was previously presented in the financial statements and the related notes thereto.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;text-align:center;">10</td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>SIGNATURES</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Pursuant to the requirements of the Securities Act of 1933, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of New York, State of New York, on June 6, 2022.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td colspan="2" style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><strong>COSMOS HOLDINGS INC.</strong></p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td colspan="2"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="width:50%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="width:3%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">By:</p></td> <td style="BORDER-BOTTOM: 1px solid;width:35%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><em>/s/ Grigorios Siokas</em></p></td> <td style="width:12%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Grigorios Siokas</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Chief Executive Officer</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>POWER OF ATTORNEY</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Grigorios Siokas, as his or her true and lawful attorneys-in-fact and agent, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign the Registration Statement on Form S-1 of Cosmos Holdings Inc. and any or all amendments (including post-effective amendments) thereto and any new registration statement with respect to the offering contemplated thereby filed pursuant to Rule 462(b) of the Securities Act of 1933, as amended, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents full power and authority to do and perform each and every act and thing requisite or necessary to be done in and about the premises hereby ratifying and confirming all that said attorneys-in-fact and agent, or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated. </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;width:30%;"> <p style="margin:0px"><strong>SIGNATURE</strong></p></td> <td style="width:3%;"> <p style="margin:0px">&nbsp;</p></td> <td style="BORDER-BOTTOM: 1px solid;width:40%;vertical-align:bottom;"> <p style="margin:0px"><strong>TITLE</strong></p></td> <td style="width:3%;"> <p style="margin:0px">&nbsp;</p></td> <td style="BORDER-BOTTOM: 1px solid;width:24%;vertical-align:bottom;"> <p style="margin:0px"><strong>DATE</strong></p></td></tr> <tr style="height:15px"> <td colspan="2"> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"><em>/s/ Grigorios Siokas</em></p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px">Chairman and Chief Executive Officer (principal executive officer) </p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px">June 6, 2022</p></td></tr> <tr style="height:15px"> <td colspan="2"> <p style="margin:0px">Grigorios Siokas</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td colspan="2"> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"><em>/s/ Georgios Terzis</em></p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px">Chief Financial Officer (principal financial and accounting officer)</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px">June 6, 2022</p></td></tr> <tr style="height:15px"> <td colspan="2"> <p style="margin:0px">Georgios Terzis</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td colspan="2"> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"><em>/s/ Demetrios G. Demetriades</em></p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px">Director</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px">June 6, 2022</p></td></tr> <tr style="height:15px"> <td colspan="2"> <p style="margin:0px">Demetrios G. Demetriades</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td colspan="2"> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"><em>/s/ Dimitrios Goulielmos</em></p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px">Director</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px">June 6, 2022</p></td></tr> <tr style="height:15px"> <td colspan="2"> <p style="margin:0px">Dimitrios Goulielmos</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td colspan="2"> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"><em>/s/ John J. Hoidas</em></p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px">Director</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px">June 6, 2022</p></td></tr> <tr style="height:15px"> <td colspan="2"> <p style="margin:0px">John J. Hoidas</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td colspan="2"> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"><em>/s/ Dr. Anastasios Aslidis&nbsp;</em></p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px">Director</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px">June 6, 2022</p></td></tr> <tr style="height:15px"> <td colspan="2"> <p style="margin:0px">Dr. Anastasios Aslidis</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;text-align:center;">11</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p><body>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>cosm_ex51.htm
<DESCRIPTION>OPINION
<TEXT>
<html><head><title>cosm_ex51.htm</title><!--Document created using EDGARMaster--></head><body style="TEXT-ALIGN: justify; FONT: 10pt times new roman; MARGIN-LEFT: 7%; MARGIN-RIGHT: 7%"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp; </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:right;"><strong>EXHIBIT 5.1</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:right;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><img src="cosm_ex51img1.jpg"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">June 6, 2022</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Cosmos Holdings Inc.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">141 West Jackson Blvd.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Suite 4236</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Chicago, IL 60604 </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Re: <u>Registration Statement on Form S-1 (File No. 333-265190)</u></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Ladies and Gentlemen:</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 0.5in; text-align:justify;">We have acted as counsel to Cosmos Holdings Inc., a Nevada corporation (the &#8220;<u>Company</u>&#8221;), in connection with the Registration Statement on Form S-1 (File No. 333-265190), originally filed by the Company with the Securities and Exchange Commission (the &#8220;<u>Commission</u>&#8221;) on May 24, 2022 (as amended, the &#8220;<u>Registration Statement</u>&#8221;), pursuant to the Securities Act of 1933, as amended (the &#8220;<u>Securities Act</u>&#8221;) for the registration of (i) up to 44,914,285 shares (the &#8220;<u>Shares</u>&#8221;) of the Company&#8217;s common stock, par value $0.001 per share (the &#8220;<u>Common Stock</u>&#8221;). </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 0.5in; text-align:justify;">You have requested our opinion as to the matters set forth below in connection with the Registration Statement. This opinion is being furnished to you in accordance with the requirements of Item 601(b)(5) of Regulation S-K under the Securities Act and may be relied upon by all purchasers of the Shares in the offering described in the Prospectus (as defined below).</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 0.5in; text-align:justify;">For purposes of rendering that opinion, we have examined: (i) the Registration Statement; (ii) the most recent prospectus included in the Registration Statement on file with the Commission as of the date of this opinion letter; (iii) the Company&#8217;s current Amended and Restated Articles of Incorporation (the &#8220;<u>Charter</u>&#8221;), Correction to Certificate of Designations of Rights and Preferences of Series A Convertible Preferred Stock (&#8220;<u>Certificate</u>&#8221;) and Amended and Restated Bylaws (&#8220;<u>Bylaws</u>&#8221;), each of which has been filed with the Commission (or incorporated by reference) as an exhibit to the Registration Statement; and (iv) the records of the corporate actions of the Company relating to the Registration Statement and the authorization for issuance and sale of the Shares, and matters in connection therewith. We have reviewed such other matters and made such other inquiries as we have deemed necessary to render the opinions expressed herein. </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 47.05pt; text-align:justify;">In rendering the opinions set forth herein, we have assumed that (i) all information contained in any and all documents reviewed by us is true, complete and correct; (ii) all signatures on all documents examined by us are genuine; (iii) all documents submitted to us as original versions are authentic and all documents submitted to us as copies conform to the original versions of those documents; (iv) any draft versions of documents submitted to us conform to the final versions of the documents; (v) each natural person signing any document reviewed by us had the requisite legal capacity to do so; and (vi) the Charter, Certificate, Bylaws and any corporate resolutions and documents, all contain signatures where necessary which are genuine.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 47.05pt; text-align:justify;">We have examined the Registration Statement, including the exhibits thereto, and such other documents, corporate records, and instruments and have examined such laws and regulations as we have deemed necessary for purposes of rendering the opinions set forth herein.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">1</p></td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 47.05pt; text-align:justify;">We express no opinion herein as to the laws of any state or jurisdiction other than Chapter 78 of the Nevada Revised Statutes (including the statutory provisions and all applicable judicial decisions interpreting those laws) and the federal laws of the United States of America.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 0.5in; text-align:justify;">Based upon and subject to the foregoing (and provided also that the Registration Statement and any required post-effective amendment(s) thereto have all become effective under the Securities Act, and provided further that the prospectus included in the Registration Statement that is declared effective by the Commission (the &#8220;<u>Prospectus</u>&#8221;) required by applicable law has been duly delivered and filed as required by such laws), it is our opinion that:</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 0.5in; text-align:justify;">The Shares are duly authorized for issuance by the Company and, when issued and paid for as described in the Prospectus, will be validly issued, fully paid and non-assessable.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; TEXT-INDENT: 0.5in; text-align:justify;">The opinion set forth above is subject to the following additional assumptions:</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; TEXT-INDENT: 0.5in; text-align:justify;">(i) The Registration Statement and any amendment thereto (including any post-effective amendment) has become effective under the Securities Act, and such effectiveness shall not have been terminated, suspended or rescinded;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; TEXT-INDENT: 0.5in; text-align:justify;">(ii) All Shares offered pursuant to the Registration Statement will be issued and sold (a) in compliance with all applicable federal and state securities laws, rules and regulations and solely in the manner provided in the Registration Statement and the Prospectus, and (b) only upon payment of the consideration fixed therefor; and</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; TEXT-INDENT: 0.5in; text-align:justify;">(iii) To the extent that the obligations of the Company under any agreement pursuant to which any Shares offered pursuant to the Registration Statement are to be issued or governed, including any amendment or supplement thereto, may be dependent upon such matters, we assume for purposes of this opinion letter that (a) each party to any such agreement other than the Company will be duly organized, validly existing and in good standing under the laws of its jurisdiction of organization; that each such other party will be duly qualified to engage in the activities contemplated thereby; (b) each such agreement and the applicable Shares will have been duly authorized, executed and delivered by each such other party and will constitute the valid and binding obligations of each such other party, enforceable against each such other party in accordance with their terms and conditions; (c) each such other party will be in compliance, with respect to acting in any capacity contemplated by any such agreement, with all applicable laws, rules and regulations; and (d) each such other party will have the requisite organizational and legal power and authority to perform its obligations under each such agreement.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; TEXT-INDENT: 0.5in; text-align:justify;">We assume no obligation to update or supplement any of our opinions to reflect any changes of law or fact that may hereafter occur. We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the reference to this law firm in the related Prospectus under the caption &#8220;Legal Matters.&#8221; In giving our consent, we do not hereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations promulgated thereunder. </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:50%;"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p></td> <td style="width:3%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="width:35%;vertical-align:top;"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">Very truly yours,</p></td> <td style="width:12%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="BORDER-BOTTOM: #000000 1px solid;vertical-align:top;"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">/s/ Carmel, Milazzo &amp; Feil LLP</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">Carmel, Milazzo &amp; Feil LLP</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr></table></p> <p style="margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">2</p></td></tr></table></p> <p style="margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p><body>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>cosm_ex231.htm
<DESCRIPTION>CONSENT
<TEXT>
<html><head><title>cosm_ex231.htm</title><!--Document created using EDGARMaster--></head><body style="TEXT-ALIGN: left; FONT: 10pt times new roman; MARGIN: 0px 7%"><p style="MARGIN: 0px; text-align:right;">&nbsp; <strong>EXHIBIT 23.1</strong></p> <p style="MARGIN: 0px; text-align:right;"><strong></strong>&nbsp;</p> <p style="MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="MARGIN: 0px; text-align:right;"><img src="cosm_ex231img2.jpg"></p> <p style="MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="MARGIN: 0px; text-align:center;"><strong>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</strong></p> <p style="margin:0px">&nbsp;</p> <p style="MARGIN: 0px; text-align:justify;">We consent to the incorporation by reference in the Registration Statement on Form S-1 (No. 333-265190) of our report dated April 15, 2021, with respect to the consolidated financial statements of Cosmos Holdings, Inc., included in Cosmos Holdings&#8217; Annual Report on Form 10-K for the years ended December 31, 2021 and 2020. Our report contains an explanatory paragraph regarding Cosmos Holdings&#8217; ability to continue as a going concern. We also consent to the reference of our firm under the caption &#8220;Experts&#8221; in the Registration Statement.</p> <p style="margin:0px;text-indent:3.5in">&nbsp; </p> <p style="margin:0px">&nbsp;</p> <p style="margin:0px 0px 0px 450px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Armanino<sup>LLP</sup></p> <p style="margin:0px 0px 0px 450px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; San Francisco, California</p> <p style="margin:0px">&nbsp;</p> <p style="margin:0px">June 6, 2022</p> <p style="margin:0px">&nbsp;</p> <p style="margin:0px">&nbsp;</p> <p style="margin:0px">&nbsp;</p> <p style="margin:0px">&nbsp;</p><img src="cosm_ex231img1.jpg"><body>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>cosm_ex231img1.jpg
<TEXT>
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<DOCUMENT>
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<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>cosm_ex51img1.jpg
<TEXT>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
