TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 15, 2020 Paul W. Hodge, Jr. President and Chief Executive Officer Laird Superfood, Inc. 275 W. Lundgren Mill Drive Sisters, Oregon 97759 Re: Laird Superfood, Inc. Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted July 2, 2020 CIK No. 1650696 Dear Mr. Hodge: We have reviewed your amended draft registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments. Form DRS/A submitted July 2, 2020 General 1. We note your disclosure on page 44 that your exclusive forum provision does not apply actions arising under the Exchange Act. Please ensure that the exclusive forum provision in your Amended and Restated Certificate of Incorporation states this clearly, or tell us how you will inform investors in future filings that the provision does not apply actions arising under the Exchange Act. Paul W. Hodge, Jr. FirstName LastNamePaul W. Hodge, Jr. Laird Superfood, Inc. Comapany July NameLaird Superfood, Inc. 15, 2020 July 15, Page 2 2020 Page 2 FirstName LastName You may contact Heather Clark, Staff Accountant, at (202) 551-3624 or Melissa Raminpour, Accounting Branch Chief, at (202) 551-3379 if you have questions regarding comments on the financial statements and related matters. Please contact Sergio Chinos, Staff Attorney, at (202) 551-7844 or Erin Purnell, Staff Attorney, at (202) 551-3454 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: David Crandall