DAVIDOFF HUTCHER & CITRON LLP
605 Third Avenue, 34th Floor
New York, New York 10158
(212) 557-7200
September 18, 2017
Thomas Kluck
Legal Branch Chief
Office of Real Estate Commodities
Division of Corporation Finance
U.S. Securities and Exchange Commission
450 Fifth Street
Washington, D.C. 20549
Re: Cosmos Holdings, Inc.
Definitive Information
Statement on Schedule 14C
First Filed September 1, 2017
File No. 000-54436
Dear Mr. Kluck:
On behalf of Cosmos Holdings, Inc. (the “Company”), we have filed a Definitive Information Statement on this date.
Very truly yours,
DAVIDOFF HUTCHER & CITRON LLP | |||
By: | /s/ Elliot H. Lutzker | ||
|
| Elliot H. Lutzker |
cc: Cosmos Holdings, Inc.