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                          March 23, 2023

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

                                                        Re: cbdMD, Inc.
                                                            Registration 
Statement on Form S-1
                                                            Filed March 13, 
2023
                                                            File No. 333-270502

       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