0001477932-22-007591.txt : 20221115 0001477932-22-007591.hdr.sgml : 20221115 20221012191818 ACCESSION NUMBER: 0001477932-22-007591 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20221012 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

A.G.P./Alliance Global Partners

590 Madison Avenue, 28th Floor

New York, NY 10022

    

October 12, 2022

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Attn: Janice Adeloye

 

Re:

Cosmos Holdings Inc.

 

Registration Statement on Form S-1

 

Filed September 19, 2022, as amended

 

File No. 333-267505

 

 

 

Acceleration Request

 

Requested Date: October 13, 2022

 

Requested Time: 4:30 p.m., Eastern Time

 

Dear Ms. Adeloye:

 

On behalf of A.G.P./Alliance Global Partners (“AGP”), we are requesting that you withdraw AGP’s request for acceleration of the above-captioned registration statement, as well as any other request concerning the Registration Statement on Form S-3 (No. 333-267550).

 

[Signature Page Follows]

 

 

 

 

      

Very truly yours, 

 

 

 

A.G.P./ALLIANCE GLOBAL PARTNERS 

 

 

 

 

By:

/s/ Thomas J. Higgins

 

Name:

Thomas J. Higgins

 

Title:

Managing Director

 

 

 

 

cc:

Ballard Spahr LLP

 

 

Davidoff Hutcher & Citron, LLP

 

 

 

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