# EDGAR Filing Document

**Accession Number:** 0001809750
**File Stem:** 0000000000-23-001013
**Filing Date:** 2023-1
**Character Count:** 6542
**Document Hash:** bafc9cabef0ba658e22b9fb9324c7e70
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001013.hdr.sgml**: 20230303

**ACCESSION NUMBER**: 0000000000-23-001013

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230131

**FILED FOR**: 

**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:** UPLOAD

**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

## Text-Extract

```

United States securities and exchange commission logo

                               January 31, 2023

       James E. Kras
       Chief Executive Officer
       Edible Garden AG Inc.
       283 County Road 519
       Belvidere, NJ 07823

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

       Dear James E. Kras:

              We have reviewed your amended registration statement and have the
following
       comment. In our comment, we may ask you to provide us with information
so we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
January 13, 2023 letter.

       Amendment No. 2 to Form S-1 Filed January 27, 2023

       Recent Developments
       Edible Garden Heartland, page 33

   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.
 James E. Kras
FirstName  LastNameJames  E. Kras
Edible Garden AG Inc.
Comapany
January 31,NameEdible
            2023       Garden AG Inc.
January
Page 2 31, 2023 Page 2
FirstName LastName
       You may contact Jeanne Bennett at 202-551-3606 or Brian Cascio at
202-551-3676 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Jordan Nimitz at 202-551-5831 or Dorrie Yale at 202-551-8776 with any
other questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Industrial
Applications and
                                                          Services
cc:      Alexander R. McClean, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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

CORPORATION FINANCE

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

January 31, 2023

James E. Kras  
Chief Executive Officer  
Edible Garden AG Inc.  
283 County Road 519  
Belvidere, NJ 07823

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

Dear James E. Kras:

We have reviewed your amended registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 13, 2023 letter.

Amendment No. 2 to Form S-1 Filed January 27, 2023

Recent Developments

Edible Garden Heartland, page 33

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.

James E. Kras
Edible Garden AG Inc.
January 31, 2023
Page 2

You may contact Jeanne Bennett at 202-551-3606 or Brian Cascio at 202-551-3676 if you have questions regarding comments on the financial statements and related matters. Please contact Jordan Nimitz at 202-551-5831 or Dorrie Yale at 202-551-8776 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Industrial Applications and
Services

cc: Alexander R. McClean, Esq.