# EDGAR Filing Document

**Accession Number:** 0001644903
**File Stem:** 0000000000-23-002883
**Filing Date:** 2023-3
**Character Count:** 3560
**Document Hash:** 4148a1670a83e138a7fd63332f74b1ef
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002883.hdr.sgml**: 20230426

**ACCESSION NUMBER**: 0000000000-23-002883

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230323

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** cbdMD, Inc.
- **CENTRAL INDEX KEY:** 0001644903
- **STANDARD INDUSTRIAL CLASSIFICATION:** PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844]
- **IRS NUMBER:** 473414576
- **STATE OF INCORPORATION:** NC
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 8845 RED OAK BOULEVARD
- **CITY:** CHARLOTTE
- **STATE:** NC
- **ZIP:** 28217
- **BUSINESS PHONE:** 704-445-3060

**MAIL ADDRESS:**
- **STREET 1:** 8845 RED OAK BOULEVARD
- **CITY:** CHARLOTTE
- **STATE:** NC
- **ZIP:** 28217

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Level Brands, Inc.
- **DATE OF NAME CHANGE:** 20170202

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LEVEL BEAUTY GROUP, INC.
- **DATE OF NAME CHANGE:** 20150611
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001437749-23-006378

## Text-Extract

```

United States securities and exchange commission logo

                          March 23, 2023

       T. Ronan Kennedy
       Interim Chief Executive Officer and Chief Financial Officer
       cbdMD, Inc.
       8845 Red Oak Blvd.
       Charlotte, NC 28217

                                                        Re: cbdMD, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed March 13,
2023
                                                            File No. 333-270502

       Dear T. Ronan Kennedy:

              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 Benjamin
Richie at 202-551-7857 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Industrial Applications and

                          Services
       cc:                                              Brian Pearlman

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 23, 2023

T. Ronan Kennedy
Interim Chief Executive Officer and Chief Financial Officer
cbdMD, Inc.
8845 Red Oak Blvd.
Charlotte, NC 28217

Re: cbdMD, Inc.
Registration Statement on Form S-1
Filed March 13, 2023
File No. 333-270502

Dear T. Ronan Kennedy:

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 Benjamin Richie at 202-551-7857 with any questions.

Sincerely,

Division of Corporation Finance
Office of Industrial Applications and
Services

cc: Brian Pearlman