# EDGAR Filing Document

**Accession Number:** 0001644903
**File Stem:** 0001437749-23-008044
**Filing Date:** 2023-3
**Character Count:** 2741
**Document Hash:** 43ec0c9f10f8056a8bc2741646030fe6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-23-008044.hdr.sgml**: 20230426

**ACCESSION NUMBER**: 0001437749-23-008044

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230327

**FILER**: 

**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:** 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

![a01.jpg](a01.jpg)

**cbdMD, Inc.**

**8845 Red Oak Boulevard**

**Charlotte, North Carolina 28217**

**Writer**'**s Direct Line (919) 641-8759**

**'CORRESP'**

March 27, 2023

Office of Life Sciences

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street N.E.

Washington, DC 20549

Attention: Benjamin Richie <br> Division of Corporation Finance <br> Office of Industrial Applications and Services

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| | |
|:---|:---|
| **Re:** | **cbdMD, Inc. (the "<u>Company</u>")** |

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**Registration Statement on Form S-1**

**Filed March 13, 2023**

**File No. 333-270502**

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "**<u>Securities Act</u>**"), the Company hereby requests that the effective date of the above-referenced registration statement (the "**<u>Registration Statement</u>**") be accelerated to Wednesday, March 29, 2023, at 5:00 p.m., Eastern time, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Securities Act.

Once the Registration Statement is effective, please orally confirm the event with our counsel Nason, Yeager, Gerson, Harris & Fumero, P.A. by calling Brian Pearlman, Esq. at (954) 880-9484.

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| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Thank you. |  |
|  | Sincerely,<br>/s/ *T. Ronan Kennedy*<br> T. Ronan Kennedy<br> Interim Chief Executive Officer and<br> Chief Financial Officer |

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cc: Brian Pearlman, Esq., Nason Yeager Gerson Harris & Fumero, P.A.

Brian Bernstein, Esq., Nason Yeager Gerson Harris & Fumero, P.A.