# EDGAR Filing Document

**Accession Number:** 0001644903
**File Stem:** 0001437749-25-038522
**Filing Date:** 2025-12
**Character Count:** 2133
**Document Hash:** e344bdfd544a16ed932de5f6e559138c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-25-038522.hdr.sgml**: 20260701

**ACCESSION NUMBER**: 0001437749-25-038522

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251222

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** cbdMD, Inc.
- **CENTRAL INDEX KEY:** 0001644903
- **STANDARD INDUSTRIAL CLASSIFICATION:** PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 473414576
- **STATE OF INCORPORATION:** NC
- **FISCAL YEAR END:** 0930

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

**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

**cbdMD, Inc.** 

**2101 Westinghouse Blvd., Suite A**

**Charlotte, NC**

**28273**

December 22, 2025

**<u>Via EDGAR</u>**

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D. C. 20549

---

| | |
|:---|:---|
| Re: | **cbdMD, Inc.** <br> **Registration Statement on Form S-1**<br> **File No. 333-291362** |

---

Ladies and Gentlemen:

In accordance with Rule 461 promulgated pursuant to the Securities Act of 1933, cbdMD, Inc. is hereby requesting that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:30 p.m. on Tuesday, December 23, 2025, or as soon thereafter as is practicable.

If you have any questions regarding this request, please contact either Brian Pearlman or Brian Bernstein, our legal counsel, at (954) 880-9484.

Very truly yours,<br>/s/ T. Ronan Kennedy<br> T. Ronan Kennedy<br> Chief Executive Officer and Chief Financial Officer<br>

cc:

Brian A. Pearlman, Esq.

Brian S. Bernstein, Esq.