Blueprint
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PEARLMAN LAW GROUP
LLP
Attorneys-at-Law
200 South Andrews Avenue, Suite 901
Fort Lauderdale, Florida 33301
(954)
880-9484
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September 11,
2018
“DRSLTR”
CONFIDENTIAL
SUBMISSION
Via
EDGAR
United
States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
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Re:
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Level Brands, Inc.
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Confidential Submission of Registration Statement on Form
S-1
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Ladies and Gentlemen:
On behalf of Level Brands, Inc., a North Carolina corporation (the
“Company”),
and in connection with the confidential submission of its draft
registration statement on Form S-1 (the “Registration
Statement”) on September
10, 2018, we hereby confidentially submit the draft Registration
Statement pursuant to Title I, Section 106 under the Jumpstart Our
Business Startups Act, as amended (the “JOBS
Act”), for non-public
review by the staff of the Securities and Exchange Commission prior
to the public filing of the Registration Statement. The Company
qualifies as an “emerging growth company” within the
meaning of the JOBS Act and its common stock is registered under
Section 12(b) of the Securities Exchange Act of 1934, as amended.
The Company concluded its initial public offering in November 2017
pursuant to the offering statement on Form 1-A, as amended (SEC
File No. 024-10724). On behalf of the Company, we hereby
confirm
that the Company will publicly file its Registration Statement and
nonpublic draft submission such that it is publicly available on
the EDGAR system at least 48 hours prior to any requested effective
time and date.
Please direct all notices, comments and communications with respect
to this confidential submission to the
following:
Brian A. Pearlman, Esq.
Pearlman Law Group LLP
200 S. Andrews Avenue
Suite 901
Fort Lauderdale, FL 33301
(954) 880-9484
brian@pslawgroup.net
Should you have any questions regarding this submission, please do
not hesitate to contact me.
Sincerely,
/s/
Brian A. Pearlman
Brian
A. Pearlman