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SEC Comment Letter for WILLAMETTE VALLEY VINEYARDS INC (WVVI, WVVIP) (CIK 0000838875) (WVVI) — Jun 20, 2025

WILLAMETTE VALLEY VINEYARDS INC (WVVI, WVVIP) (CIK 0000838875)
Date: June 20, 2025 · CIK: 0000838875 · Accession: 0000000000-25-006466

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File numbers found in text: 333-288108

Date
June 20, 2025
Author
Division of
Form
UPLOAD
Company
WILLAMETTE VALLEY VINEYARDS INC (WVVI, WVVIP) (CIK 0000838875)

Letter

Re: Willamette Valley Vineyards, Inc. Registration Statement on Form S-3 Filed June 17, 2025 File No. 333-288108 Dear James W. Bernau:

June 20, 2025

James W. Bernau President Willamette Valley Vineyards, Inc. 8800 Enchanted Way SE Turner, Oregon 97392

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 Jenny O'Shanick at 202-551-8005 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Andrew J. Bond

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 June 20, 2025

James W. Bernau
President
Willamette Valley Vineyards, Inc.
8800 Enchanted Way SE
Turner, Oregon 97392

 Re: Willamette Valley Vineyards, Inc.
 Registration Statement on Form S-3
 Filed June 17, 2025
 File No. 333-288108
Dear James W. 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 Jenny O'Shanick at 202-551-8005 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
cc: Andrew J. Bond
</TEXT>
</DOCUMENT>