SEC Comment Letter for WILLAMETTE VALLEY VINEYARDS INC (WVVI, WVVIP) (CIK 0000838875) (WVVI) — Feb 8, 2016
WILLAMETTE VALLEY VINEYARDS INC (WVVI, WVVIP) (CIK 0000838875)
Date: Feb. 8, 2016 · CIK: 0000838875 · Accession: 0000000000-16-064128
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-37610
Letter
Mail Stop 3561 February 5, 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 Filed December 24, 2015 File No. 001-37610
Dear Mr. Bernau :
We have completed our review of your filing . 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 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 to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ James Lopez (for)
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Mail Stop 3561 February 5, 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 Filed December 24, 2015 File No. 001-37610 Dear Mr. Bernau : We have completed our review of your filing . 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 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 to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ James Lopez (for) John Reynolds Assistant Director Office of Beverages, Apparel, and Mining cc: Marcus Williams, Esq. Davis Wright Tremaine LLP