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                 September 22, 2022

       Greg Siokas
       Chief Executive Officer
       Cosmos Holdings Inc.
       141 West Jackson Blvd, Suite 4236
       Chicago IL, 60604

                                                        Re: Cosmos Holdings
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed on September
19, 2022
                                                            File No. 333-267505

       Dear Mr. Siokas:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

              Please contact Janice Adeloye at 202-551-3034 or Lilyanna Peyser
at 202-551-3222 with
       any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Trade & Services