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Wyrick Robbins Yates & Ponton LLP |
| ATTORNEYS AT LAW | |
| 4101 Lake Boone Trail, Suite 300, Raleigh, NC 27607 | |
| PO Drawer 17803, Raleigh, NC 27619 | |
| P: 919.781.4000 F: 919.781.4865 www.wyrick.com |
November 8, 2016
VIA EMAIL: PAIKI@SEC.GOV
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Healthcare and Insurance
100 F Street N.E.
Washington, DC 20549
| Attention: | Ms. Suzanne Hayes |
| Ms. Irene Paik | |
| Re: | Synergy CHC Corp. |
| Form 10-K for Fiscal Year Ended December 31, 2015 | |
| Filed March 30, 2016 | |
| File No. 000-55098 |
We write this letter on behalf of our client Synergy CHC Corp. (“Synergy”) in response to the comments of the Staff of the Securities and Exchange Commission with respect to the above-captioned 10-K, as set forth in the Staff’s letter dated November 8, 2016.
1. Synergy confirms that they will revise future results of operations disclosures, as applicable, to identify individual product acquisitions that have materially impacted results of operations for the fiscal year and quantify those amounts separately.
Thank you.
Wryrick Robbins Yates & Ponton LLP