0001104659-21-080807.txt : 20210715 0001104659-21-080807.hdr.sgml : 20210715 20210614164149 ACCESSION NUMBER: 0001104659-21-080807 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210614 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HYDROFARM HOLDINGS GROUP, INC. CENTRAL INDEX KEY: 0001695295 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-MISCELLANEOUS NONDURABLE GOODS [5190] IRS NUMBER: 814895761 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 290 CANAL ROAD CITY: FAIRLESS HILLS STATE: PA ZIP: 19030 BUSINESS PHONE: 707-765-9990 MAIL ADDRESS: STREET 1: 290 CANAL ROAD CITY: FAIRLESS HILLS STATE: PA ZIP: 19030 FORMER COMPANY: FORMER CONFORMED NAME: Hydrofarm Holdings Group, Inc. DATE OF NAME CHANGE: 20180830 FORMER COMPANY: FORMER CONFORMED NAME: Innovation Acquisition One Corp DATE OF NAME CHANGE: 20170120 CORRESP 1 filename1.htm

 

Hydrofarm Holdings Group, Inc.

290 Canal Road,

Fairless Hills, Pennsylvania 19030

(707) 765-9990

 

June 14, 2021

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Cara Wirth

 

Re:Hydrofarm Holdings Group, Inc.
Registration Statement on Form S-1
File No. 333-256938
Acceleration Request

 

Dear Cara Wirth,

 

Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, Hydrofarm Holdings Group, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-256938) (the “Registration Statement”), so that it may become effective at 4:00 p.m., Eastern Time, on Wednesday, June 16, 2021, or as soon as practicable thereafter.

 

Please call Kenneth R. Koch of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (212) 935-3000 with any comments or questions regarding the Registration Statement.

 

  Very truly yours,
   
  Hydrofarm Holdings Group, Inc.
   
  /s/ William Toler
  Name: William Toler
  Its: Chief Executive Officer

 

cc:Kenneth R. Koch, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.