# EDGAR Filing Document

**Accession Number:** 0001474167
**File Stem:** 0000000000-23-000089
**Filing Date:** 2023-1
**Character Count:** 2939
**Document Hash:** dcc46dfa23b71201a32ea90224a8c364
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000089.hdr.sgml**: 20230202

**ACCESSION NUMBER**: 0000000000-23-000089

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230104

**FILED FOR**: 

**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:** UPLOAD

**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

## Text-Extract

```

United States securities and exchange commission logo

                     January 4, 2023

       George Terzis
       Chief Financial Officer
       Cosmos Health Inc.
       141 West Jackson Blvd, Suite 4236
       Chicago, Illinois 60604

                                                        Re: Cosmos Health Inc.
                                                            Form 10-K for
Fiscal Year Ended December 31, 2021
                                                            Filed April 15,
2022
                                                            File No. 001-41308

       Dear George Terzis:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.

                     Sincerely,

                     Division of Corporation Finance

                     Office of Trade & Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 4, 2023

George Terzis
Chief Financial Officer
Cosmos Health Inc.
141 West Jackson Blvd, Suite 4236
Chicago, Illinois 60604

Re: Cosmos Health Inc.

Form 10-K for Fiscal Year Ended December 31, 2021

Filed April 15, 2022

File No. 001-41308

Dear George Terzis:

We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,

Division of Corporation Finance
Office of Trade & Services