CORRESP 1 filename1.htm

cosm_corresp.htm

WRITER'S DIRECT: (646) 428-3210

E-MAIL: ehl@dhclegal.com

October 12, 2022 

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Janice Adeloye

	Re:	Cosmos Holdings, Inc.
		Form S-1 Registration Statement File No. 333-267505

Dear Ms. Adeloye:

As counsel to Cosmos Holdings, Inc. (the “Company”), we are requesting that you withdraw the Company’s request for acceleration of the above-captioned registration statement, as well as any other request concerning Registration Statement on Form S-3, No. 333-267550.

	Very truly yours,
	DAVIDOFF HUTCHER & CITRON LLP
	By:	/s/ Elliot H. Lutzker
		Elliot H. Lutzker, Partner

EHL/taf