TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 27, 2022 Anthony K. McDonald Chief Executive Officer CEA Industries Inc. 385 South Pierce Avenue, Suite C Louisville, CO 80301 Re: CEA Industries Inc. Registration Statement on Form S-1 Filed September 22, 2022 File No. 333-267561 Dear Mr. McDonald: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Benjamin Richie at 202-551-7857 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Andrew Hudders