TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 26, 2023 Jason Vieth Chief Executive Officer Laird Superfood, Inc. 5303 Spine Road, Suite 204 Boulder, Colorado 80301 Re: Laird Superfood, Inc. Registration Statement on Form S-3 Filed December 22, 2023 File No. 333-276235 Dear Jason Vieth: 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 Erin Donahue at 202-551-6063 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing