# EDGAR Filing Document

**Accession Number:** 0001474167
**File Stem:** 0001477932-26-002954
**Filing Date:** 2026-5
**Character Count:** 2632
**Document Hash:** eb44c1b512e7a9f31e68d9d9251c9a18
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001477932-26-002954.hdr.sgml**: 20260511

**ACCESSION NUMBER**: 0001477932-26-002954

**CONFORMED SUBMISSION TYPE**: RW

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260511

**DATE AS OF CHANGE**: 20260511

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Cosmos Health Inc.
- **CENTRAL INDEX KEY:** 0001474167
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-DRUGS PROPRIETARIES & DRUGGISTS' SUNDRIES [5122]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 270611758
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** RW

**SEC ACT:**
- **SEC FILE NUMBER:** 333-283910
- **FILM NUMBER:** 26963690

**BUSINESS ADDRESS:**
- **STREET 1:** 5 AGIOU GEORGIOU, PILEA
- **CITY:** THESSALONIKI
- **STATE:** J3
- **ZIP:** 55438
- **BUSINESS PHONE:** 312-536-3102

**MAIL ADDRESS:**
- **STREET 1:** 5 AGIOU GEORGIOU, PILEA
- **CITY:** THESSALONIKI
- **STATE:** J3
- **ZIP:** 55438

**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

May 11, 2026

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

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| **Re:** | **Cosmos Health Inc.** |
|  | **Request to Withdraw Registration Statement on Form S-1**<br> **SEC File No. 333-283910** |

---

Ladies and Gentlemen,

Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the "Securities Act"), Cosmos Health Inc. (the "Company") respectfully requests that the Securities and Exchange Commission (the "Commission") consent to the withdrawal of the Company's Registration Statement on Form S-1 (Registration No. 333-283910), together with all exhibits and amendments thereto (the "Registration Statement"). The Registration Statement has not been declared effective and no securities of the Company were sold in connection with the offering.

The Company requests, in accordance with Rule 457(p) under the Securities Act, that all fees paid to the Commission in connection with the filing of the Registration Statement be credited to the account of the Company for future use.

Should you have any questions regarding the withdrawal, please contact the Company's legal counsel, Elliot H. Lutzker, Esq. at (646) 428-3210.

Thank you for your assistance in this matter.

Sincerely,

**Cosmos Health Inc.**

<u>*/s/ Georgios Terzis*</u> 

By: Georgios Terzis

Title: Chief Financial Officer