cbdMD, Inc.
8845 Red Oak Boulevard
Charlotte, North Carolina 28217
Writer’s Direct Line (919) 641-8759
'CORRESP'
April
15, 2022
Office
of Life Sciences
Division
of Corporation Finance
United
States Securities and Exchange Commission
100 F
Street N.E.
Washington,
DC 20549
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Attention:
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Michael Davis,
Senior Law Clerk
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Suzanne Hayes,
Branch Chief
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Re:
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cbdMD,
Inc. (the "Company")
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Registration
Statement on Form S-3
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Filed
April 5, 2021
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File
No. 333-264143
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Ladies
and Gentlemen:
Pursuant to Rule 461 under the Securities Act of
1933, as amended (the “Securities
Act”), the Company hereby
requests that the effective date of the above-referenced
registration statement (the “Registration
Statement”) be
accelerated to Thursday, April 21, 2022, at 5:00 p.m., Eastern
time, or as soon thereafter as practicable. In making this
acceleration request, the Company acknowledges that it is aware of
its responsibilities under the Securities Act.
Once
the Registration Statement is effective, please orally confirm the
event with our counsel Nason, Yeager, Gerson, Harris & Fumero,
P.A. by calling Brian A. Pearlman, Esq. at (954)
632-4564.
Thank
you.
Sincerely,
/s/
T. Ronan
Kennedy
T.
Ronan Kennedy
Chief
Financial Officer and Chief Operating Officer
cc:
Brian A. Pearlman,
Esq.