# EDGAR Filing Document

**Accession Number:** 0001474167
**File Stem:** 0001477932-23-000532
**Filing Date:** 2023-1
**Character Count:** 2776
**Document Hash:** 8d3a12c3474658c5f5a57bb93d527cd3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001477932-23-000532.hdr.sgml**: 20230228

**ACCESSION NUMBER**: 0001477932-23-000532

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230125

**FILER**: 

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

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

**BUSINESS ADDRESS:**
- **STREET 1:** 141 W. JACKSON BLVD
- **STREET 2:** SUITE 4236
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60604
- **BUSINESS PHONE:** 312-536-3102

**MAIL ADDRESS:**
- **STREET 1:** 141 W. JACKSON BLVD
- **STREET 2:** SUITE 4236
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60604

**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

**COSMOS HEALTH INC.**

141 West Jackson Blvd., Suite 4236

Chicago, IL 60604

January 25, 2023

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attention: Jennie Beysolow

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| | |
|:---|:---|
| ***Re:***  | ***Cosmos Health Inc.***  |
|  | ***Form S-3 Registration Statement*** |
|  | ***File No. 333-269289***  |

---

Dear Ms. Beysolow:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cosmos Holdings Inc. (the "Company") hereby requests that the effective date of the Company's Registration Statement on Form S-3 be accelerated by the U.S. Securities and Exchange Commission (the "Commission") to 4:00 p.m. (EST), on January 27, 2023, or as soon thereafter as is possible.

In connection with the foregoing request for acceleration of effectiveness, the Company hereby acknowledges the following:

· should the Commission or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

· the Company may not assert staff comments or the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

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| |
|:---|
| COSMOS HEALTH INC. |
| */s/ Grigorios Siokas* |
| By: Grigorios Siokas, Chief Executive Officer |

---