TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 3, 2020 Brian S. John Chief Executive Officer Jupiter Wellness, Inc. 725 N. Hwy A1A, Suite C-106 Jupiter, FL 33477 Re: Jupiter Wellness, Inc. Amendment No. 4 to Registration Statement on Form S-1 Filed August 25, 2020 File No. 333-239229 Dear Mr. John: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Amendment No. 4 to Registration Statement on Form S-1 filed August 25, 2020 Management's Discussion and Analysis of Financial Condition and Results of Operation Results of Operations, For the three and six months ended June 30, 2020, Revenues, page 36 1. We reference the changes made in response to comment two in our letter dated August 24, 2020. While we note that 41% of the increase in revenue for the six months ended June 30, 2020 was attributable to Magical Beasts, please revise to also discuss the other product lines that attributed to the remainder of the increase. For example, please quantify the impact on revenue of the sunscreen spray product line as well as any contribution to revenue from non-recurring sources such as masks, gloves and hand sanitizer, as noted on page 32. Brian S. John FirstName LastNameBrian S. John Jupiter Wellness, Inc. Comapany 3, September NameJupiter 2020 Wellness, Inc. September Page 2 3, 2020 Page 2 FirstName LastName You may contact Kristin Lochhead at 202-551-3664 or Kate Tillan at 202-551-3604 if you have questions regarding comments on the financial statements and related matters. Please contact Jeffrey Gabor at 202-551-2544 or Mary Beth Breslin at 202-551-3625 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Arthur S. Marcus, Esq.