<SEC-DOCUMENT>0001477932-22-004084.txt : 20220707
<SEC-HEADER>0001477932-22-004084.hdr.sgml : 20220707
<ACCEPTANCE-DATETIME>20220602170359
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001477932-22-004084
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220602

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cosmos Holdings Inc.
		CENTRAL INDEX KEY:			0001474167
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-DRUGS PROPRIETARIES & DRUGGISTS' SUNDRIES [5122]
		IRS NUMBER:				270611758
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		141 W. JACKSON BLVD
		STREET 2:		SUITE 4236
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60604
		BUSINESS PHONE:		312-536-3102

	MAIL ADDRESS:	
		STREET 1:		141 W. JACKSON BLVD
		STREET 2:		SUITE 4236
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60604

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PRIME ESTATES & DEVELOPMENTS INC
		DATE OF NAME CHANGE:	20091008
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head><title>cosm_corresp.htm</title><!--Document created using EDGARMaster--></head><body style="TEXT-ALIGN: left; FONT: 10pt times new roman; MARGIN: 0px 7%"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:center;"><strong>Cosmos Holdings Inc.</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">141 West Jackson Blvd.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">Suite 4236</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">Chicago, 60604, IL</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">(312) 536-3102</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 0px 0px 0in">June 2, 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"><strong><u>VIA EDGAR</u></strong></p> <p style="font-size:10pt;font-family:times new roman;margin:0px">U.S. Securities and Exchange Commission</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Division of Corporation Finance</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Office of Trade &amp; Services</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">100 F Street, N.E.</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Washington, D.C. 20549</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Attn: Andrew Weiner</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:6%;vertical-align:top;"> <p style="margin:0px 0px 0px 0in"><strong>Re:</strong></p></td> <td style="vertical-align:top;"> <p style="margin:0px 0px 0px 0in"><strong>Cosmos Holdings Inc.</strong></p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px 0px 0px 0in"><strong>Registration Statement on Form S-1</strong></p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px 0px 0px 0in"><strong>File No. 333-265190</strong></p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px 0px 0px 0in"><strong>Request for Acceleration</strong></p></td></tr></table> <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:justify;">Dear Mr. Weiner:</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;">Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cosmos Holdings Inc., a Nevada corporation (the &#8220;<strong>Registrant</strong>&#8221;), hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-1 (File No. 333-265190), to become effective at 9:00 a.m. Eastern Time on June 6, 2022, or as soon thereafter as practicable. The Registrant hereby authorizes Carmel, Milazzo &amp; Feil LLP, legal counsel to the Registrant, to orally modify or withdraw this request for acceleration. </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 Registrant respectfully requests that it be notified of the effectiveness of the Form S-1 by a telephone call or email to Ross Carmel, Esq. at (646) 838-1310 or rcarmel@cmfllp.com.</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 0px 0px 0in">Sincerely,</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 0px 0px 0in">COSMOS HOLDINGS INC.</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 0px 0px 0in">By: <em>/s/ </em><em>Grigorios Siokas</em></p> <p style="font-size:10pt;font-family:times new roman;margin:0px 0px 0px 0in">Grigorios Siokas</p> <p style="font-size:10pt;font-family:times new roman;margin:0px 0px 0px 0in">Chief Executive Officer</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <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="margin:0px 0px 0px 0in">cc:</p></td> <td style="vertical-align:top;"> <p style="margin:0px 0px 0px 0in">Ross Carmel, Esq., Carmel, Milazzo &amp; Feil LLP</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p><body>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
