Luvu Brands, Inc.
2745 Bankers Industrial Drive
Atlanta, GA 30360
'CORRESP'
February 10, 2025
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street N.W.
Washington, DC 20549
| Attn: | Stephany Yang Melissa Gilmore |
|
| Re: | Luvu Brands, Inc. Form 10-K for the Fiscal Year Ended June 30, 2024 Filed September 30, 2024 File No. 000-53314 |
Ladies and Gentlemen:
The Company is in receipt of the staff's letter of comment dated February 10, 2025. Following are the Company's responses to the staff's comments.
Form 10-K for the Fiscal Year Ended June 30, 2024
Item 1C. Cybersecurity, page 7
| Comment 1. |
| Please revise future filings to provide the cybersecurity disclosures required by Item 1C of Form 10-K and Item 106 of Regulation S-K. |
|
|
|
|
| Response: |
| The Company will provide the cybersecurity disclosures required by Item 1C of Form 10-K and Item 106 of Regulation S-K in its future filings |
Exhibits 32.1 and 32.2 Certifications, page X-32
| Comment 2. |
| We note the Section 906 certifications of your Chief Executive Officer and Chief Financial Officer reference the Form 10-K for the fiscal year ended June 30, 2023. Please revise future filings to refer to the appropriate periodic report. |
|
|
|
|
| Response: |
| The Company undertakes to refer to the appropriate report within its Section 906 certifications in future filings. |
Division of Corporation Finance
United States Securities and Exchange Commission
February 10, 2025
Page 2 of 2
We trust the foregoing sufficiently responds to the staff's comments.
|
| Sincerely, |
|
|
|
|
|
|
| /s/ Christopher Knauf |
|
|
| Christopher Knauf |
|
|
| Chief Financial Officer |
|
cc: Brian A. Pearlman, Esq.