0001185185-19-000020.txt : 20190313 0001185185-19-000020.hdr.sgml : 20190313 20190104203312 ACCESSION NUMBER: 0001185185-19-000020 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190104 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CLS Holdings USA, Inc. CENTRAL INDEX KEY: 0001522222 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-MISCELLANEOUS RETAIL [5900] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11767 SOUTH DIXIE HIGHWAY, SUITE 115 CITY: MIAMI STATE: FL ZIP: 33156 BUSINESS PHONE: 888-438-9132 MAIL ADDRESS: STREET 1: 11767 SOUTH DIXIE HIGHWAY, SUITE 115 CITY: MIAMI STATE: FL ZIP: 33156 FORMER COMPANY: FORMER CONFORMED NAME: Adelt Design, Inc. DATE OF NAME CHANGE: 20110601 CORRESP 1 filename1.htm cls20190103_corresp.htm

 

ATTORNEYS AND COUNSELORS AT LAW

One North Clematis Street | Suite 500

Kathleen L. Deutsch

Direct Line: 561.366.5320
Direct Facsimile: 561.650.1130
kdeutsch@broadandcassel.com

West Palm Beach, FL 33401

T: 561.832.3300 F: 561.655.1109

nelsonmullins.com

* In Florida, known as Nelson Mullins Broad and Cassel

 

January 4, 2019

 

VIA EDGAR

 

Ms. Mara L. Ransom

Assistant Director

United States Securities and Exchange Commission

Office of Consumer Products

100 F Street, NE, Mail Stop 3561

Washington, D.C. 20549

 

Dear Ms. Ransom:

 

On behalf of our client, CLS Holdings USA, Inc., a Nevada corporation (the “Company”), we are submitting this letter regarding the Company’s Amendment No. 1 to the Registration Statement on Form S-1 filed on November 6, 2018 (the “Registration Statement”). This letter includes our response to the comment letter from the staff of the Commission’s Office of Consumer Products (the “Staff”) to Jeffrey Binder, the Chairman of the board of directors and Chief Executive Officer of the Company, dated November 21, 2018 (the “Comment Letter”). The headings and paragraph numbers in italics below correspond to those of the Comment Letter. We have reproduced the Staff’s comments in italics and included our responses below each comment. The Company has filed today Pre-Effective Amendment No. 2 to the Registration Statement (“Amendment No. 2”) via EDGAR, which reflects the responses below. Please note that all page numbers provided in the responses below correspond to the pages of Amendment No. 2.

 

Selling Stockholders, page 31

 

1.     In the sixth paragraph of this section, you indicate, based on representations from the selling shareholders, that none are broker dealers. But it appears that WestPark Capital, Inc. is a broker dealer. Please revise this paragraph accordingly.

 

RESPONSE: We have revised this section in Amendment No. 2 in accordance with this comment.

 

If you have further questions regarding the Registration Statement or our responses to the Comment Letter, please do not hesitate to contact the undersigned at (561) 366-5320.

 

  

Sincerely,

 

NELSON MULLINS BROAD AND CASSEL

 

/s/Nelson Mullins Broad and Cassel

 

Kathleen L. Deutsch

KLD:gf

cc:     Jeffrey I. Binder, Chairman and CEO, CLS Holdings USA, Inc. 

 

 

 

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