TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 9, 2021 Brian S. John Chief Executive Officer Jupiter Wellness, Inc. 725 N. Hwy A1A, Suite C-106 Jupiter, FL 33477 Re: Jupiter Wellness, Inc. Registration Statement on Form S-1 Filed June 4, 2021 File No. 333-256764 Dear Mr. John: 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 Irene Paik at 202-551-6553 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Arthur Marcus, Esq.