SOW GOOD INC.
1440 N Union Bower Road
Irving, TX 75061
November 20, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street
N.E. Washington, D.C. 20549
Attn: Eranga Dias
Re: Sow Good Inc.
Registration Statement on Form S-3
File No. 333-283240
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sow Good Inc., a Delaware corporation (the “Registrant”), hereby requests acceleration of effectiveness of its registration statement on Form S-3 (File No. 333-283240), as amended, to 4:00 p.m. Eastern Time on November 22, 2024, or as soon as practicable thereafter.
The Registrant hereby authorizes Drew M. Valentine of DLA Piper LLP (US) to orally modify or withdraw this request for acceleration.
Please contact Drew M. Valentine of DLA Piper LLP (US) at (512) 457-7019 or drew.valentine@dlapiper.com with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.
Very truly yours,
SOW GOOD INC.
By: /s/ Claudia Goldfarb
Claudia Goldfarb
Chief Executive Officer