<SEC-DOCUMENT>0001654954-19-001058.txt : 20190507
<SEC-HEADER>0001654954-19-001058.hdr.sgml : 20190507
<ACCEPTANCE-DATETIME>20190205134117
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-19-001058
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190205

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 Brands, Inc.
		DATE OF NAME CHANGE:	20170202

	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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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Level Brands, Inc.</font></div>
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<font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
4521 Sharon Road, Suite 450</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">February 5,
2019</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">Sergio
Chinos, Staff Attorney</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;&#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">Registration
Statement on Form S-3</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Filed
December 13, 2018</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">File
No. 333-228773</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">The
Company is in receipt of the staff&#x2019;s letter of comment dated
February 4, 2019 on the above-captioned registration statement.
Below is the Company&#x2019;s response to the staff&#x2019;s
comment.</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">
Form S-3 filed December 13, 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">
You filed a Form 8-K on December 20, 2018 indicating that you
intend to file by amendment the required interim financial
statements and pro forma financial information of Cure Base
Development for the periods required pursuant to Rule 8-04(b) and
Rule 8-05 of Regulation S-X. We remind you that you are required to
include or incorporate by reference this information before your
registration statement is declared effective.</font></div>
</div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; text-indent: 0px; margin-right: 0px;"><font style="font-family: Times New Roman; font-size: 13px">RESPONSE:&#xA0;&#xA0;&#xA0;&#xA0;
The Company confirms that it will file by amendment the required
interim financial statements and pro forma financial information of
Cure Base Development for the periods required pursuant to Rule
8-04(b) and Rule 8-05 of Regulation S-X.</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">We
trust the foregoing sufficient responds to the staff&#x2019;s
comment. In accordance with the conversation between Mr. Chinos and
Brian A. Pearlman, Esq., counsel to the Company, earlier today,
following the filing of the Current Report on Form 8-K/A containing
the aforedescribed financial information we will submit a request
for acceleration of the above captioned registration statement in
accordance with Rules 460 and 461.</font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"><font style="font-size: 13px; font-family: Times New Roman">/s/ <font style="font-family: Times New Roman; font-size: 13px"><font style="font-style: italic">Mark S. Elliott</font></font></font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"><font style="font-size: 13px; font-family: Times New Roman"><font style="font-family: Times New Roman; font-size: 13px">Mark S.
Elliott</font>&#xA0;</font></div>
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<font style="font-size: 13px; font-family: Times New Roman"><font style="font-family: Times New Roman; font-size: 13px">Chief Financial
Officer and Chief Operating Officer</font>&#xA0;</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;&#xA0;&#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>
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