TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 3, 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 September 28, 2022 File No. 333-267644 Dear Brian 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 Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Arthur Marcus, Esq.