0001493152-22-008208.txt : 20220503 0001493152-22-008208.hdr.sgml : 20220503 20220330172325 ACCESSION NUMBER: 0001493152-22-008208 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220330 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sugarmade, Inc. CENTRAL INDEX KEY: 0000919175 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-PAPER AND PAPER PRODUCTS [5110] IRS NUMBER: 943008888 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 ROYAL OAKS DR. STE. 108 CITY: MONROVIA STATE: CA ZIP: 91016 BUSINESS PHONE: (888) 982-1628 MAIL ADDRESS: STREET 1: 750 ROYAL OAKS DR. STE. 108 CITY: MONROVIA STATE: CA ZIP: 91016 FORMER COMPANY: FORMER CONFORMED NAME: Diversified Opportunities, Inc. DATE OF NAME CHANGE: 20080313 FORMER COMPANY: FORMER CONFORMED NAME: ENLIGHTEN SOFTWARE SOLUTIONS INC DATE OF NAME CHANGE: 19960703 FORMER COMPANY: FORMER CONFORMED NAME: SOFTWARE PROFESSIONALS INC DATE OF NAME CHANGE: 19940217 CORRESP 1 filename1.htm

Sugarmade, Inc.

750 Royal Oaks Dr., Suite 108

Monrovia, CA 91016

March 30, 2022

CORRESPONDENCE FILING VIA EDGAR

Ms. Janice Adeloye

Ms. Erin Jaskot

Office of Trade & Services

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

	*Re:*	*Sugarmade, Inc.*
		*Registration Statement Filed on Form S-1*
		*(File No. 333-263600)*

Dear Ms. Adeloye and Ms. Jaskot:

On behalf of Sugarmade, Inc. (the “Company”), in accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 P.M. Eastern Time on Monday, April 4, 2022, or as soon thereafter as is practicable.

The Company acknowledges that:

	●	should the Securities and Exchange Commission (“Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

	●	the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

	●	the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

	Sincerely,

	/s/ Jimmy Chan
	Jimmy Chan
	Chief Executive Officer

cc:	Craig D. Linder, Esq./Anthony L.G., PLLC