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United States securities and exchange commission logo





                            May 31, 2023

       Eric Healy
       Chief Executive Officer
       BranchOut Food Inc.
       205 SE Davis Ave., Suite C
       Bend, Oregon 97702

                                                        Re: BranchOut Food Inc.
                                                            Amended
Registration Statement on Form S-1
                                                            Filed May 23, 2023
                                                            File No. 333-271422

       Dear Eric Healy:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our May
4, 2023 letter.

       Amendment No. 2 to Registration Statement on Form S-1

       Cover Page

   1.                                                   We note your revised
disclosure that you have granted the underwriter a 45-day option to
                                                        purchase up to an
additional 165,000 shares of common stock "which may be covered by
                                                        exercising the option
and/or by purchasing shares of common stock from us in the market
                                                        once secondary trading
begins." Please explain why you have included this provision
                                                        given that you are
required to provide a bona fide estimate of the range of the maximum
                                                        offering price
consistent with Item 501(b)(3) of Regulation S-K. In addition, please
                                                        explain how the
underwriters will purchase the common stock from you in the market.
 Eric Healy
FirstName
BranchOut LastNameEric Healy
           Food Inc.
Comapany
May        NameBranchOut Food Inc.
     31, 2023
May 31,
Page 2 2023 Page 2
FirstName LastName
Debt Obligations
Notes Payable, page 50

2.       Please file the Hinman Loan Agreement as an exhibit to the
registration statement.
Resale Prospectus, page II-1

3.       We note your revisions in response to comment 3 and reissue. Please
revise the statement
         that you "expect" that no shares will be sold until your common stock
is listed on Nasdaq
         to state that no shares will be sold until the initial public offering
is closed and your
         common stock is listed on Nasdaq. Please also remove the statement
that the resale shares
         will initially be sold "around" the public offering price. In the
alternative, revise to state a
         fixed price at which the shares will be offered.
       You may contact Mindy Hooker at 202-551-3732 or Claire Erlanger at
202-551-3301 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Gregory Herbers at 202-551-8028 or Erin Purnell at 202-551-3454 with
any other
questions.



                                                                 Sincerely,

                                                                 Division of
Corporation Finance
                                                                 Office of
Manufacturing
cc:      Dane Johansen
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