TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 16, 2021 Valerie Ells Chief Financial Officer Laird Superfood, Inc. 275 W. Lundgren Mill Drive Sisters, Oregon 97759 Re: Laird Superfood, Inc. Registration Statement on Form S-3 Filed November 12, 2021 File No. 333-261033 Dear Ms. Ells: 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: David Crandall