Laird Superfood, Inc.
5303 Spine Road, Suite 204
Boulder, Colorado 80301
August 21, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
Washington, D.C. 20549
Attention: Bradley Ecker and Erin Purnell
| Re: | Laird Superfood, Inc. | |
| Amendment No. 2 to Registration Statement on Form S-3 | ||
| Filed on August 19, 2024 | ||
| File No. 333-280510 (the "Registration Statement") | ||
| Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, Laird Superfood, Inc. (the “Company”) hereby respectfully requests acceleration of the effective date of the Registration Statement so that it may become effective at 4:00 p.m., Eastern Time, on August 23, 2024, or as soon thereafter as practicable.
Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Matthew L. Fry, Esq. at (214) 651-5443.
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Very truly yours,
LAIRD SUPERFOOD, INC. |
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| By: | /s/ Anya Hamill | |
| Anya Hamill | ||
| Chief Financial Officer | ||
cc: Matthew L. Fry, Esq., Haynes and Boone, LLP