SEC Company Response from WILLAMETTE VALLEY VINEYARDS (WVVI) — Jul 7, 2022
WILLAMETTE VALLEY VINEYARDS INC
Date: July 7, 2022 · CIK: 0000838875 · Accession: 0001199835-22-000392
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File numbers found in text: 333-265961
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CORRESP
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Willamette Valley Vineyards, Inc.
8800 Enchanted Way SE
Turner, Oregon 97392
July 7, 2022
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Erin Donahue
Re:
Willamette Valley Vineyards, Inc.
Registration Statement on Form S-3
File No. 333-265961
Ladies and Gentlemen:
Pursuant to Rule 461 of the
General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Willamette Valley Vineyards,
Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated
so that it will become effective at 2:00 p.m., Eastern Time, on Tuesday July 12, 2022, or as soon thereafter as possible.
Please notify Andrew Bond of Sheppard
Mullin Richter & Hampton LLP, counsel to the Company, at (310) 228-6155 as soon as possible as to the time the Registration Statement
has been declared effective pursuant to this acceleration request.
WILLAMETTE VALLEY VINEYARDS, INC.
By:
/s/ John Ferry
Name:
John Ferry
Title:
Chief Financial Officer