# EDGAR Filing Document

**Accession Number:** 0001490161
**File Stem:** 0001213900-25-080414
**Filing Date:** 2025-8
**Character Count:** 2718
**Document Hash:** 2b99ff3613deacea92151ebc4c779179
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-080414.hdr.sgml**: 20250926

**ACCESSION NUMBER**: 0001213900-25-080414

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250825

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Sow Good Inc.
- **CENTRAL INDEX KEY:** 0001490161
- **STANDARD INDUSTRIAL CLASSIFICATION:** FOOD & KINDRED PRODUCTS [2000]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 272345075
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1440 N. UNION BOWER
- **CITY:** IRVING
- **STATE:** TX
- **ZIP:** 75061
- **BUSINESS PHONE:** (214) 623-6055

**MAIL ADDRESS:**
- **STREET 1:** 1440 N. UNION BOWER
- **CITY:** IRVING
- **STATE:** TX
- **ZIP:** 75061

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Black Ridge Oil & Gas, Inc.
- **DATE OF NAME CHANGE:** 20120403

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ante5, Inc.
- **DATE OF NAME CHANGE:** 20100422

August 25, 2025

**<u>VIA EDGAR</u>**

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jenny O'Shanick

---

| | |
|:---|:---|
| **Re:** | **Sow Good Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **File No. 333-289718** |
|  | **Acceleration Request** |
|  | **Requested Date: August 27, 2025** |
|  | **Requested Time: 5:00 P.M. Eastern Time** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sow Good Inc. (the "***Registrant***") hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-289718) (the "***Registration Statement***") be declared effective at the "Requested Date" and "Requested Time" set forth above, or as soon as practicable thereafter, or at such later time as the Registrant or its counsel may orally request (the "***Registration Statement Acceleration Request***") via telephone call to the staff (the "***Staff***") of the Division of Corporation Finance of the Securities and Exchange Commission (the "***Commission***"). The Registrant hereby authorizes Drew Valentine of White & Case LLP (US), counsel for the Registrant, to make such request on the Registrant's behalf.

We request that we be notified of the effectiveness of the Registration Statement to Drew Valentine of White & Case LLP by telephone: (212) 819-8370 or by email: drew.valentine@whitecase.com. Thank you for your assistance.

---

| |
|:---|
| Very truly yours, |
| /s/ Claudia Goldfarb |
| Claudia Goldfarb |
| Chief Executive Officer and Director |

---

cc: Drew Valentine (White & Case LLP)