SEC Comment Letter for WILLAMETTE VALLEY VINEYARDS INC (WVVI, WVVIP) (CIK 0000838875) (WVVI) — Dec 11, 2012

WILLAMETTE VALLEY VINEYARDS INC (WVVI, WVVIP) (CIK 0000838875)
Date: Dec. 11, 2012 · CIK: 0000838875 · Accession: 0000000000-12-066754

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File numbers found in text: 000-21522

Date

December 31, 2011

Author

/s/Tia L. Jenkins

Form

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Company

WILLAMETTE VALLEY VINEYARDS INC (WVVI, WVVIP) (CIK 0000838875)

Letter

December 11 , 2012 Via E-mail Mr. James Z. Voss Controller Willamette Valley Vineyards, Inc. 8800 Enchanted Way, S.E. Turner, OR 97392

Re: Willamette Valley Vineyards, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2011 Filed March 27, 2012 File No. 000-21522

Dear Mr. Voss :

We have completed our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/Tia L. Jenkins

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December 11 , 2012

Via E-mail
Mr. James Z. Voss
Controller
Willamette Valley Vineyards, Inc.
8800 Enchanted Way, S.E.
Turner, OR 97392

Re: Willamette Valley Vineyards, Inc.
 Form 10 -K for the Fiscal Year Ended December 31, 2011
Filed March 27, 2012
File No. 000-21522

Dear Mr. Voss :

We have completed our review of your filing s.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

/s/Tia L. Jenkins

    Tia L. Jenkins
        Senior Assistant Chief Accountant
Office of Beverages, Apparel, and
Mining

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