TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 29, 2022 Sandro Piancone Chief Executive Officer Hempacco Co., Inc. 9925 Airway Road San Diego, CA 92154 Re: Hempacco Co., Inc. Draft Registration Statement on Form S-1 Submitted December 22, 2022 CIK 1892480 Dear Sandro Piancone: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Lance Brunson, Esq.