EF Hutton,
division of Benchmark Investments, LLC
590 Madison Avenue, 39th Floor
New York, NY 10022
July 6, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. St., N.E.
Washington, D.C. 20549
| Re: | Pineapple Financial, Inc | |
| Withdrawal of Acceleration Request - Registration Statement on Form S-1 | ||
| File No. 333-268636 |
Ladies and Gentlemen:
Reference is made to our letter filed as correspondence via EDGAR on July 6, 2023, in which we requested the acceleration of the effective date of the above-captioned Registration Statement for 5:00 PM EDT on Thursday, July 6, 2023 or as soon as reasonably practicable thereafter, in accordance with Rule 461 of the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
| Very truly yours, | ||
EF HUTTON division of Benchmark Investments LLC | ||
| ||
| By: | /s/ Sam Fleischman | |
| Name: | Sam Fleischman | |
| Title: | Supervisory Principal | |