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                                                           January 30, 2026

T. Ronan Kennedy
Chief Executive Officer
cbdMD, Inc.
2101 Westinghouse Blvd.
Suite A
Charlotte, NC 28273

       Re: cbdMD, Inc.
           Registration Statement on Form S-1
           Filed January 22, 2026
           File No. 333-292869
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 Jane Park at 202-551-7439 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Industrial
Applications and Services
cc:    Brian Pearlman, Esq.