CORRESP 1 filename1.htm

 

 

Email: Sfeldman@olshanlaw.com

Direct Dial: 212.451.2234

 

August 5, 2022

 

VIA EMAIL AND EDGAR

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Patrick Fullem, Esq. and Sherry Haywood, Esq.
  Division of Corporation Finance
Office of Manufacturing

 

  Re: Coyuchi, Inc.
    Offering Statement on Form 1-A (No. 024-11888)

 

Ladies and Gentlemen:

 

On behalf of Coyuchi, Inc. (the “Company”), we enclose the Company’s request for acceleration of the above-referenced Offering Statement to 4:00 p.m., Eastern time, on Tuesday, August 9, 2022, or as soon as possible thereafter.

 

  Very truly yours,
   
  /s/ Spencer G. Feldman
  Spencer G. Feldman
   

 

cc: Ms. Eileen Mockus

 

 

 

 

 

COYUCHI, INC.

1400 Tennessee Street, Unit 1

San Francisco, California 94107

 

August 5, 2022

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Patrick Fullem, Esq. and Sherry Haywood, Esq.

Division of Corporation Finance

Office of Manufacturing

 

  Re: Coyuchi, Inc.
    Offering Statement on Form 1-A (No. 024-11888)

 

Ladies and Gentlemen:

 

Coyuchi, Inc. hereby requests that the qualification of the above-referenced Offering Statement be accelerated so that it will become effective at 4:00 p.m., Eastern time, on Tuesday, August 9, 2022, or as soon as possible thereafter.

 

  Very truly yours,
   
  COYUCHI, INC.
     
  By: /s/ Eileen Mockus
    Eileen Mockus
    Chief Executive Officer