0001477932-22-004084.txt : 20220707 0001477932-22-004084.hdr.sgml : 20220707 20220602170359 ACCESSION NUMBER: 0001477932-22-004084 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220602 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cosmos Holdings Inc. CENTRAL INDEX KEY: 0001474167 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-DRUGS PROPRIETARIES & DRUGGISTS' SUNDRIES [5122] IRS NUMBER: 270611758 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 141 W. JACKSON BLVD STREET 2: SUITE 4236 CITY: CHICAGO STATE: IL ZIP: 60604 BUSINESS PHONE: 312-536-3102 MAIL ADDRESS: STREET 1: 141 W. JACKSON BLVD STREET 2: SUITE 4236 CITY: CHICAGO STATE: IL ZIP: 60604 FORMER COMPANY: FORMER CONFORMED NAME: PRIME ESTATES & DEVELOPMENTS INC DATE OF NAME CHANGE: 20091008 CORRESP 1 filename1.htm cosm_corresp.htm

Cosmos Holdings Inc.

141 West Jackson Blvd.

Suite 4236

Chicago, 60604, IL

(312) 536-3102

 

June 2, 2022

 

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, D.C. 20549

Attn: Andrew Weiner

 

Re:

Cosmos Holdings Inc.

 

Registration Statement on Form S-1

 

File No. 333-265190

 

Request for Acceleration

 

Dear Mr. Weiner:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cosmos Holdings Inc., a Nevada corporation (the “Registrant”), hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-1 (File No. 333-265190), to become effective at 9:00 a.m. Eastern Time on June 6, 2022, or as soon thereafter as practicable. The Registrant hereby authorizes Carmel, Milazzo & Feil LLP, legal counsel to the Registrant, to orally modify or withdraw this request for acceleration.

 

The Registrant respectfully requests that it be notified of the effectiveness of the Form S-1 by a telephone call or email to Ross Carmel, Esq. at (646) 838-1310 or rcarmel@cmfllp.com.

 

Sincerely,

 

COSMOS HOLDINGS INC.

 

By: /s/ Grigorios Siokas

Grigorios Siokas

Chief Executive Officer

 

cc:

Ross Carmel, Esq., Carmel, Milazzo & Feil LLP