CORRESP 1 filename1.htm cosm_corresp.htm

 

  

WRITER'S DIRECT: (646) 428-3210

E-MAIL: ehl@dhclegal.com

 

October 14, 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., we are requesting that you withdraw the Company’s request for acceleration of the above-captioned registration statement.

 

 

Very truly yours, 

 

 

 

 

 

 

DAVIDOFF HUTCHER & CITRON LLP

 

 

 

 

 

 

By:

/s/ Elliot H. Lutzker

 

 

 

Elliot H. Lutzker, Partner

 

    

EHL/taf