0001140361-20-018106.txt : 20200916 0001140361-20-018106.hdr.sgml : 20200916 20200811120523 ACCESSION NUMBER: 0001140361-20-018106 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200811 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Turning Point Brands, Inc. CENTRAL INDEX KEY: 0001290677 STANDARD INDUSTRIAL CLASSIFICATION: TOBACCO PRODUCTS [2100] IRS NUMBER: 133961898 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5201 INTERCHANGE WAY CITY: LOUISVILLE STATE: KY ZIP: 40229 BUSINESS PHONE: (502) 778-4421 MAIL ADDRESS: STREET 1: 5201 INTERCHANGE WAY CITY: LOUISVILLE STATE: KY ZIP: 40229 FORMER COMPANY: FORMER CONFORMED NAME: North Atlantic Holding Company, Inc. DATE OF NAME CHANGE: 20040517 CORRESP 1 filename1.htm
Turning Point Brands, Inc.
5201 Interchange Way
Louisville, KY 40229

August 11, 2020

Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Thomas Jones

RE : Turning Point Brands, Inc. Registration Statement on Form S-3 (File No. 333-240310)

Dear Mr. Jones:

Reference is made to the Registration Statement on Form S-3 (No. 333-240310) of Turning Point Brands, Inc., a Delaware corporation (the “Company”), initially filed with the Securities and Exchange Commission (the “Commission”) on August 3, 2020 (the “Registration Statement”).

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement may become effective at 4:00 p.m. Eastern Time on August 14, 2020, or as soon as practicable thereafter or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Commission.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Milbank LLP, by calling Brett Nadritch at (212) 530-5301.

Thank you for your assistance in this matter.

[Signature page follows]

 
Very truly yours,
     
 
Turning Point Brands, Inc.
     
 
By:
/s/ Brian Wigginton
 
Name:
Brian Wigginton
 
Title:
Chief Accounting Officer