Hydrofarm Holdings Group, Inc.
290 Canal Road,
Fairless Hills, Pennsylvania 19030
June 14, 2021
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
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.|