0001477932-22-007540.txt : 20221115 0001477932-22-007540.hdr.sgml : 20221115 20221011164704 ACCESSION NUMBER: 0001477932-22-007540 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20221011 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, IL 60604

 

October 11, 2022

 

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attention: Janice Adeloye

 

 

Re:

Cosmos Holdings Inc.

 

 

Form S-1 Registration Statement

 

 

 

File No. 333-267505                         

 

  

Dear Ms. Adeloye:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cosmos Holdings Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 be accelerated by the U.S. Securities and Exchange Commission (the “Commission”) to 4:30 p.m. (EST), on October 13, 2022, or as soon thereafter as is possible.

 

In connection with the foregoing request for acceleration of effectiveness, the Company hereby acknowledges the following:

 

 

·

should the Commission or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

 

 

 

·

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

 

 

 

·

the Company may not assert staff comments or the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 

COSMOS HOLDINGS INC.

/s/ Grigorios Siokas

 

By: Grigorios Siokas, Chief Executive Officer