SEC Company Response from WILLAMETTE VALLEY VINEYARDS INC (WVVI, WVVIP) (CIK 0000838875) (WVVI) — Feb 7, 2020
WILLAMETTE VALLEY VINEYARDS INC (WVVI, WVVIP) (CIK 0000838875)
Date: Feb. 7, 2020 · CIK: 0000838875 · Accession: 0001654954-20-001218
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-236080
Letter
Blueprint
February 7, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Sherry Haywood
Re:
Willamette Valley Vineyards, Inc.
Registration Statement on Form S-3
File No.: 333-236080
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant, Willamette Valley Vineyards, Inc., an Oregon corporation (the “Registrant”), hereby requests that the above-referenced Registration Statement (as amended) be declared effective at 5:30 p.m., Eastern Time, on February 11, 2020, or as soon as practicable thereafter.
The Registrant hereby acknowledges that:
(i)
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
(ii)
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
(iii)
the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Yours truly,
WILLAMETTE VALLEY VINEYARDS, INC.
/s/ James W. Bernau
James W. Bernau
President and Chief Executive Officer
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CORRESP 1 filename1.htm Blueprint February 7, 2020 VIA EDGAR Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, DC 20549 Attention: Sherry Haywood Re: Willamette Valley Vineyards, Inc. Registration Statement on Form S-3 File No.: 333-236080 Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant, Willamette Valley Vineyards, Inc., an Oregon corporation (the “Registrant”), hereby requests that the above-referenced Registration Statement (as amended) be declared effective at 5:30 p.m., Eastern Time, on February 11, 2020, or as soon as practicable thereafter. The Registrant hereby acknowledges that: (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and (iii) the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Yours truly, WILLAMETTE VALLEY VINEYARDS, INC. /s/ James W. Bernau James W. Bernau President and Chief Executive Officer