# EDGAR Filing Document

**Accession Number:** 0001809750
**File Stem:** 0001477932-23-000668
**Filing Date:** 2023-2
**Character Count:** 3618
**Document Hash:** 4d1f9c44047cc6e77cf3aff5d7a7e7ea
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001477932-23-000668.hdr.sgml**: 20230303

**ACCESSION NUMBER**: 0001477932-23-000668

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230201

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Edible Garden AG Inc
- **CENTRAL INDEX KEY:** 0001809750
- **STANDARD INDUSTRIAL CLASSIFICATION:** AGRICULTURE PRODUCTION - CROPS [0100]
- **IRS NUMBER:** 850558704
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 283 COUNTY ROAD 519
- **CITY:** BELVIDERE
- **STATE:** NJ
- **ZIP:** 07823
- **BUSINESS PHONE:** 908-750-3953

**MAIL ADDRESS:**
- **STREET 1:** 283 COUNTY ROAD 519
- **CITY:** BELVIDERE
- **STATE:** NJ
- **ZIP:** 07823

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Edible Garden Inc
- **DATE OF NAME CHANGE:** 20200415

![](amao_correspimg1.jpg)

February 1, 2023

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, N.E.

Washington, DC 20549

Attn: Jordan Nimitz

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| | |
|:---|:---|
| **Re:**  | **Edible Garden AG Inc.** |
|  | **Amendment No. 2 to Registration Statement on Form S-1** |
|  | **Filed January 27, 2023** |
|  | **File No. 333-268800** |

---

Dear Ms. Nimitz:

On behalf of Edible Garden AG Incorporated (the "**Company**"), we are responding to the comments of the staff of the Division of Corporation Finance (the "**Staff**") of the U.S. Securities and Exchange Commission set forth in the Staff's letter, dated January 31, 2023, providing the Staff's comments with respect to the second amendment to the Company's Registration Statement on Form S-1 (the "**Registration Statement**"). The Company is currently filing via the EDGAR system an amendment to the Registration Statement (the "**Amendment**").

For the convenience of the Staff, the Staff's comment is included and is followed by the corresponding response of the Company. Unless the context indicates otherwise, references in this letter to "we," "us" and "our" refer to the Company.

<u>Amendment No. 2 to Form S-1 Filed January 27, 2023</u> 

<u>Recent Developments</u>

<u>Edible Garden Heartland, page 33</u>

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| | |
|:---|:---|
| **1.**  | **We note the reference in the last sentence of the first paragraph that the historical audited financial statements and interim unaudited financial statements of the Greenleaf business prior to the acquisition, as well as pro forma financial information showing the effect of the Greenleaf Business at certain dates, will be included in this prospectus. Please revise to remove this reference since you removed the Greenleaf financial statements and pro forma information after you concluded it was the acquisition of assets and not a business.** |
|  | <u>Response:</u> The Company respectfully acknowledges the Staff's comment and has revised this paragraph in the Amendment. |

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Edible Garden AG Incorporated

If you have any further questions or comments, or if you require any additional information, please do not hesitate to contact the undersigned by email at AMcClean@hselaw.com or telephone at (585) 231-1248.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| By: | */s/ Alexander R. McClean* |
|  | Alexander R. McClean |
|  | DIRECT DIAL: 585.231.1248 |
|  | EMAIL: AMCCLEAN@HSELAW.COM |

---

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