# EDGAR Filing Document

**Accession Number:** 0001611282
**File Stem:** 0001575872-23-000273
**Filing Date:** 2023-2
**Character Count:** 3272
**Document Hash:** c71451a73ed1f55eccf86002600c0304
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001575872-23-000273.hdr.sgml**: 20230315

**ACCESSION NUMBER**: 0001575872-23-000273

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230214

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PishPosh, Inc.
- **CENTRAL INDEX KEY:** 0001611282
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-NONSTORE RETAILERS [5960]
- **IRS NUMBER:** 882267409
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1915 SWARTHMORE AVENUE
- **CITY:** LAKEWOOD
- **STATE:** NJ
- **ZIP:** 08701
- **BUSINESS PHONE:** (732) 905-3716

**MAIL ADDRESS:**
- **STREET 1:** 1915 SWARTHMORE AVENUE
- **CITY:** LAKEWOOD
- **STATE:** NJ
- **ZIP:** 08701

**PishPosh, Inc.**

**1915 Swarthmore Avenue**

**Lakewood, New Jersey 08701**

February 14, 2023

***VIA EDGAR***

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, DC 20549

Attention: Alyssa Wall

---

| | |
|:---|:---|
| **Re:** | **PishPosh, Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **Filed on February 13, 2023** |
|  | **File No. 333-267982** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, PishPosh, Inc., a Delaware corporation (the "Registrant"), hereby requests acceleration of the effective date of the above-referenced Registration Statement such that it may become effective today, February 14, 2023, at 4:30 p.m. Eastern Time.

The Registrant hereby acknowledges that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) the Registrant may not assert the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Meister Seelig & Fein PLLC, by calling Louis Lombardo at (212) 655-3518.

Thank you for your assistance in this matter.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| PISHPOSH, Inc. | PISHPOSH, Inc. |
| By: | /s/ Chaim (Charlie) Birnbaum |
| Name: | Chaim (Charlie) Birnbaum |
| Title: | Chief Executive Officer |

---

cc: Louis Lombardo, Esq., Meister Seelig & Fein PLLC