SEC Comment Letter for WILLAMETTE VALLEY VINEYARDS INC (WVVI, WVVIP) (CIK 0000838875) (WVVI) — Jul 7, 2022
WILLAMETTE VALLEY VINEYARDS INC (WVVI, WVVIP) (CIK 0000838875)
Date: July 7, 2022 · CIK: 0000838875 · Accession: 0000000000-22-007197
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-265961
Letter
United States securities and exchange commission logo July 7, 2022 James Bernau Chief Executive Officer Willamette Valley Vineyards, Inc. 8800 Enchanted Way SE Turner, Oregon 97392 Re:Willamette Valley Vineyards, Inc. Registration Statement on Form S-3 Filed July 1, 2022 File No. 333-265961 Dear Mr. Bernau: 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 Erin Donahue at 202-551-6063 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
July 7, 2022
James Bernau
Chief Executive Officer
Willamette Valley Vineyards, Inc.
8800 Enchanted Way SE
Turner, Oregon 97392
Re:Willamette Valley Vineyards, Inc.
Registration Statement on Form S-3
Filed July 1, 2022
File No. 333-265961
Dear Mr. Bernau:
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 Erin Donahue at 202-551-6063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing