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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

Date
July 7, 2022
Author
John Ferry
Form
CORRESP
Company
WILLAMETTE VALLEY VINEYARDS INC

Letter

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

Show Raw Text
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