United States securities and exchange commission logo





                          February 26, 2024

       T. Ronan Kennedy
       Chief Financial Officer
       cbdMD, Inc.
       8845 Red Oak Blvd.
       Charlotte, NC 28217

                                                        Re: cbdMD, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed February 16,
2024
                                                            File No. 333-277124

       Dear T. Ronan Kennedy:

              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 Benjamin
Richie at 202-551-7857 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Industrial Applications and

                          Services
       cc:                                              Brian Pearlman