<SEC-DOCUMENT>0001654954-18-010477.txt : 20181101
<SEC-HEADER>0001654954-18-010477.hdr.sgml : 20181101
<ACCEPTANCE-DATETIME>20180926061246
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-18-010477
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180926

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Level Brands, Inc.
		CENTRAL INDEX KEY:			0001644903
		STANDARD INDUSTRIAL CLASSIFICATION:	PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844]
		IRS NUMBER:				473414576
		STATE OF INCORPORATION:			NC
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4521 SHARON ROAD
		STREET 2:		SUITE 450
		CITY:			CHARLOTTE
		STATE:			NC
		ZIP:			28211
		BUSINESS PHONE:		704-807-4032

	MAIL ADDRESS:	
		STREET 1:		4521 SHARON ROAD
		STREET 2:		SUITE 450
		CITY:			CHARLOTTE
		STATE:			NC
		ZIP:			28211

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LEVEL BEAUTY GROUP, INC.
		DATE OF NAME CHANGE:	20150611
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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Level Brands, Inc.</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
4521 Sharon Road, Suite 407</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Charlotte, NC 28211</font></div>
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Telephone (704) 362-6345</font></div>
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'CORRESP'</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">September
25, 2018</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Division
of Corporation Finance</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">United
States Securities and Exchange Commission</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">100 F
Street N.E.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Washington,
DC 20549</font></div>
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<div style="display: table-cell; width: 96px"><font style="font-family: Times New Roman; font-size: 13px">Attention:&#xA0;&#xA0;&#xA0;<br>
</font></div>
<div style="text-align: justify; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px">Jay E. Ingram,
Legal Branch Chief</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Edward
M. Kelly, Special Counsel</font></div>
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<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Re:&#xA0;<br>
</font></div>
<div style="text-align: left; display: table-cell"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Level
Brands, Inc. (the "<font style="text-decoration: underline">Company</font>")</font></div>
</div>
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<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Draft
Registration Statement on Form S-1</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Submitted
September 11, 2018</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">CIK
0001644903</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Ladies
and Gentlemen:</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">This letter is confidentially submitted on behalf
of the Company in response to comments of the staff of the Division
of Corporation Finance of the Securities and Exchange Commission
with respect to the Company&#x2019;s confidential submission of its
Draft Registration Statement on Form S-1 submitted on September 11,
2018, as set forth in the staff&#x2019;s letter dated September 24,
2018. The Company is concurrently publicly filing its Registration
Statement on Form S-1 (the &#x201C;</font><font style="font-weight: bold; text-decoration: underline; color: #000000">Registration
Statement</font><font style="color: #000000">&#x201D;), which
includes changes to reflect responses to the staff&#x2019;s
comments. For reference purposes, the staff&#x2019;s numbered
comment has been reproduced in italics herein with the response
immediately following such comment.</font></font></div>
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<font style="text-decoration: underline; font-family: Times New Roman; font-size: 13px">
Draft Registration Statement submitted September 11,
2018</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="text-decoration: underline; font-family: Times New Roman; font-size: 13px">
General</font></div>
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<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px">1.&#xA0;</font></div>
<div style="text-align: left; display: table-cell"><font style="font-style: italic; font-family: Times New Roman; font-size: 13px">
Because you are ineligible to conduct an at the market offering
under Rule 415(a)(4) of Regulation C, your offering must be
conducted at a fixed price for the duration of the offering. Please
confirm your understanding. In addition, please amend the
registration statement to include all non-430A information before
requesting effectiveness of the registration
statement.</font></div>
</div>
</div>
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<font style="font-family: Times New Roman; font-size: 13px">The
Company hereby confirms its understanding that the offering
described in the Registration Statement must be conducted at a
fixed price for the duration of the offering. In accordance with
the conversation of the Company&#x2019;s counsel with the staff, the
Registration Statement as filed includes an assumed offering price
and all non-430A information based upon such assumed offering
price.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-family: Times New Roman; font-size: 13px">We
trust the foregoing sufficient responds to the staff&#x2019;s
comments. Brian A. Pearlman, Esq., counsel for the Company, will
contact the staff regarding the timing of an acceleration
request.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Sincerely,</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">/s/
<font style="font-style: italic">Mark S.
Elliott</font></font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px;">
<font style="font-family: Times New Roman; font-size: 13px">Mark S.
Elliott</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px;">
<font style="font-family: Times New Roman; font-size: 13px">Chief
Financial Officer and Chief Operating Officer</font></div>
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<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px">cc:&#xA0;&#xA0;<br>
</font></div>
<div style="text-align: left; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px">Brian A. Pearlman,
Esq.</font></div>
</div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-family: Times New Roman; font-size: 13px">Gracin
&amp; Marlow, LLP</font></div>
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