0001493152-21-017203.txt : 20210818 0001493152-21-017203.hdr.sgml : 20210818 20210719162856 ACCESSION NUMBER: 0001493152-21-017203 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210719 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Jupiter Wellness, Inc. CENTRAL INDEX KEY: 0001760903 STANDARD INDUSTRIAL CLASSIFICATION: PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844] IRS NUMBER: 832455880 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 725 N. HWY A1A STREET 2: SUITE C-106 CITY: JUPITER STATE: FL ZIP: 33458 BUSINESS PHONE: 561-325-0482 MAIL ADDRESS: STREET 1: 725 N. HWY A1A STREET 2: SUITE C-106 CITY: JUPITER STATE: FL ZIP: 33458 FORMER COMPANY: FORMER CONFORMED NAME: CBD Brands, Inc. DATE OF NAME CHANGE: 20181206 CORRESP 1 filename1.htm

July 19, 2021

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

	RE:	Jupiter Wellness, Inc. (CIK: 1760903)
		Registration Statement No. 333-258005 on Form S-1 (the “Registration Statement”)

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Securities Act”), Aegis Capital Corp. hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:30 p.m. Eastern Time, July 21, 2021, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Securities Act, please be advised that we will distribute as many electronic copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution.

By: AEGIS CAPITAL CORP.

By:	/s/ Robert Eide
Name:	Robert Eide
Title:	Co-head of Investment Banking