SEC Comment Letter for WILLAMETTE VALLEY VINEYARDS INC (WVVI, WVVIP) (CIK 0000838875) (WVVI) — Feb 4, 2020
WILLAMETTE VALLEY VINEYARDS INC (WVVI, WVVIP) (CIK 0000838875)
Date: Feb. 4, 2020 · CIK: 0000838875 · Accession: 0000000000-20-001089
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File numbers found in text: 333-236080
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February 4, 2020
John A. Ferry
Chief Financial Officer
Williamette Valley Vineyards, Inc.
8800 Enchanted Way SE
Turner, Oregon 97392
Re:Williamette Valley Vineyards Inc
Registration Statement on Form S-3
Filed January 24, 2020
File No. 333-236080
Dear Mr. Ferry:
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 Sherry Haywood, Staff Attorney at (202) 551-3345 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Marcus J. Williams