TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 17, 2022 Brian John Chief Executive Officer Jupiter Wellness, Inc. 1061 E. Indiantown Rd., Ste. 110 Jupiter, FL 33477 Re: Jupiter Wellness, Inc. Registration Statement on Form S-3 Filed June 13, 2022 File No. 333-265561 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 Aric-James Prazeres at 202-551-4841 or Jason Drory at 202-551- 8342 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Mayank Pradhan