SEC Comment Letter for WILLAMETTE VALLEY VINEYARDS INC (WVVI, WVVIP) (CIK 0000838875) (WVVI) — Feb 1, 2016
WILLAMETTE VALLEY VINEYARDS INC (WVVI, WVVIP) (CIK 0000838875)
Date: Feb. 1, 2016 · CIK: 0000838875 · Accession: 0000000000-16-063208
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File numbers found in text: 001-37610
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Mail Stop 3561 January 29, 2016 Via E -mail James W. Bernau President and Chief Executive Officer Willamette Valley Vineyards, Inc. 8800 Enchanted Way SE Turner, Oregon 97392 Re: Willamette Valley Vineyards, Inc. Form PRE 14A Response Dated January 15, 2016 File No. 001-37610 Dear Mr. Bernau : We have reviewed your January 15, 2016 response to our comment letter and have the following comment s. In some of our comments , we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to com ments in our January 8, 2016 letter . General 1. We note your response to comment 2 and we reissue the comment. If you wish to obtain authority to adjourn the meeting to solicit additional proxies, please revise your proxy card and disclosure to clearly reflect such purpose. James W. Bernau Willamette Valley Vineyards, Inc. January 29, 2016 Page 2 Please contact Hillary Daniels at (202) 551 -3959 or James Lopez at (2 02) 551 -3536 with any questions . Sincerely, /s/ James Lopez (for) John Reynolds Assistant Director Office of Beverages, Apparel, and Mining cc: Marcus Williams, Esq. Davis Wright Tremaine LLP