<SEC-DOCUMENT>0001104659-22-119875.txt : 20221220
<SEC-HEADER>0001104659-22-119875.hdr.sgml : 20221220
<ACCEPTANCE-DATETIME>20221117160138
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ACCESSION NUMBER: 0001104659-22-119875
CONFORMED SUBMISSION TYPE: CORRESP
PUBLIC DOCUMENT COUNT: 1
FILED AS OF DATE: 20221117
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: HYDROFARM HOLDINGS GROUP, INC.
CENTRAL INDEX KEY: 0001695295
STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-MISCELLANEOUS NONDURABLE GOODS [5190]
IRS NUMBER: 814895761
STATE OF INCORPORATION: DE
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: CORRESP
BUSINESS ADDRESS:
STREET 1: 270 CANAL ROAD
CITY: FAIRLESS HILLS
STATE: PA
ZIP: 19030
BUSINESS PHONE: 707-765-9990
MAIL ADDRESS:
STREET 1: 270 CANAL ROAD
CITY: FAIRLESS HILLS
STATE: PA
ZIP: 19030
FORMER COMPANY:
FORMER CONFORMED NAME: Hydrofarm Holdings Group, Inc.
DATE OF NAME CHANGE: 20180830
FORMER COMPANY:
FORMER CONFORMED NAME: Innovation Acquisition One Corp
DATE OF NAME CHANGE: 20170120
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Hydrofarm Holdings Group, Inc.<BR>
1510 Main Street</B></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Shoemakersville, PA 19555</B></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">November 17, 2022</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>VIA EDGAR</U></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
Office of Trade & Services<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Attention: Janice Adeloye</P>
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<TD STYLE="width: 4%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Re:</B></FONT></TD>
<TD STYLE="font-size: 10pt; text-align: justify; width: 92%"><FONT STYLE="font-size: 10pt"><B>Hydrofarm Holdings Group, Inc.</B></FONT></TD></TR>
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<TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt"><B>Registration Statement on Form S-3</B></FONT></TD></TR>
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<TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt"><B>Filed on November 9, 2022</B></FONT></TD></TR>
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<TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt"><B>File No. 333-268270 (the “Registration Statement”)</B></FONT></TD></TR>
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<TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt"><B> </B></FONT></TD>
<TD STYLE="vertical-align: bottom; padding-bottom: 1pt"><FONT STYLE="font-size: 10pt"><B><U>Acceleration Request</U></B></FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Ms. Adeloye:</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In accordance with Rule 461
of Regulation C promulgated under the Securities Act of 1933, as amended, Hydrofarm Holdings Group, Inc. (the “Registrant”)
hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration
Statement to Monday, November 21, 2022, at 4:01 p.m., Eastern Time, or as soon as thereafter practicable.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The cooperation of the staff
in meeting the timetable described above is very much appreciated.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Please contact Kenneth R.
Koch, of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, at (212) 692-6768 with any questions regarding
this request.</P>
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<TD COLSPAN="2">Very truly yours,</TD>
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<TD COLSPAN="2"><FONT STYLE="font-size: 10pt">Hydrofarm Holdings Group, Inc. </FONT></TD>
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<TD STYLE="vertical-align: top; width: 3%"><FONT STYLE="font-size: 10pt">By: </FONT></TD>
<TD STYLE="border-bottom: black 1pt solid; width: 47%"><FONT STYLE="font-size: 10pt">/s/ B. John Lindeman</FONT></TD>
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<TD> </TD>
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<TD><FONT STYLE="font-size: 10pt">B. John Lindeman</FONT></TD>
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<TD><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">cc: <I>Mintz, Levin, Cohn,
Ferris, Glovsky and Popeo, P.C.</I></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">Kenneth R. Koch, Esq.</P>
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