# EDGAR Filing Document

**Accession Number:** 0001474167
**File Stem:** 0000000000-23-000750
**Filing Date:** 2023-1
**Character Count:** 3519
**Document Hash:** 1855bd93a39e4ded4497d94baadf761e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000750.hdr.sgml**: 20230228

**ACCESSION NUMBER**: 0000000000-23-000750

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230124

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Cosmos Health Inc.
- **CENTRAL INDEX KEY:** 0001474167
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-DRUGS PROPRIETARIES & DRUGGISTS' SUNDRIES [5122]
- **IRS NUMBER:** 270611758
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 141 W. JACKSON BLVD
- **STREET 2:** SUITE 4236
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60604
- **BUSINESS PHONE:** 312-536-3102

**MAIL ADDRESS:**
- **STREET 1:** 141 W. JACKSON BLVD
- **STREET 2:** SUITE 4236
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60604

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Cosmos Holdings Inc.
- **DATE OF NAME CHANGE:** 20140106

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PRIME ESTATES & DEVELOPMENTS INC
- **DATE OF NAME CHANGE:** 20091008

## Text-Extract

```

United States securities and exchange commission logo

                          January 24, 2023

       Georgios Terzis
       Chief Financial Officer
       Cosmos Health Inc.
       141 West Jackson Blvd, Suite 4236,
       Chicago, IL 60604

                                                        Re: Cosmos Health Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed January 18,
2023
                                                            File No. 333-269289

       Dear Georgios Terzis:

              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 Jennie
Beysolow at 202-551-8108 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Trade & Services
       cc:                                              Elliot H. Lutzker, Esq.

```

### 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

January 24, 2023

Georgios Terzis
Chief Financial Officer
Cosmos Health Inc.
141 West Jackson Blvd, Suite 4236,
Chicago, IL 60604

**Re: Cosmos Health Inc.**
**Registration Statement on Form S-3**
**Filed January 18, 2023**
**File No. 333-269289**

Dear Georgios Terzis:

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 Jennie Beysolow at 202-551-8108 with any questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services

cc: Elliot H. Lutzker, Esq.