SEC Filing Document

Company: Synergy CHC Corp.
Ticker: SNYR
CIK: 1562733
Filing Type: UPLOAD
Document Type: TEXT-EXTRACT
Date Filed: 2024-09-13
Accession Number: 0000000000-24-010370
Exchange: Nasdaq
SIC Code: 2833
SIC Description: Medicinal Chemicals & Botanical Products
URL: https://www.sec.gov/Archives/edgar/data/1562733/000000000024010370/filename2.txt

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Word Count: 341
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Document Content:

September 13, 2024

Jack Ross
Chief Executive Officer
Synergy CHC Corp.
865 Spring Street
Westbrook, ME 04092

Re: Synergy CHC Corp.
Amendment No. 4 to Registration Statement on Form S-1
Filed September 9, 2024
File No. 333-280556
Dear Jack Ross:

We have reviewed your amended registration statement and have the
following
comments.

Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe a 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 this letter, we may have additional comments. Unless we
note otherwise,
any references to prior comments are to comments in our August 27, 2024 letter.

Amendment No. 4 to Form S-1
Prospectus Summary
1-for-11.9 Reverse Stock Split, page 8

1. We note your disclosure stating that prior to the effective date of the
registration
statement, you will effect a 1-for-11.9 reverse stock split. If the
reverse stock split occurs
prior to the effectiveness of the registration statement, please address
the following points:

Revise your historical financial statements, as well as share
information appearing
elsewhere in your filing, to reflect the reverse stock split, in
accordance with ASC
260-10-55-12 and ASC 505-10-S99-4 (SAB Topic 4.C).
Expand the disclosure in Note 16 to your interim financial
statements
concerning subsequent events to describe the reverse stock split.
Obtain an updated audit report and consent from your independent
auditor reflecting
September 13, 2024
Page 2

the impact of the reverse stock split.
Capitalization, page 32

2. Please revise the description of the Common stock line item to clarify
that the 9,553,704
shares are as adjusted.
Please contact Tracie Mariner at 202-551-3744 or Vanessa Robertson at
you have questions regarding comments on the financial statements and related
matters. Please
contact Tamika Sheppard at 202-551-8346 or Joe McCann at 202-551-6262 with any
other
questions.

Sincerely,

Division of
Corporation Finance
Office of Life
Sciences
cc: Mike Bradshaw