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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

Date
February 4, 2020
Author
John A. Ferry
Form
UPLOAD
Company
WILLAMETTE VALLEY VINEYARDS INC (WVVI, WVVIP) (CIK 0000838875)

Letter

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

Show Raw Text
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