TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 3, 2024 James Kras Chief Executive Officer Edible Garden AG Incorporated 283 County Road 519 Belvidere, NJ 07823 Re: Edible Garden AG Incorporated Registration Statement on Form S-1 Filed April 26, 2024 File No. 333-278967 Dear James Kras: 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 Nicholas O'Leary at 202-551-4451 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Alexander R. McClean, Esq.