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SEC Comment Letter for Pacific Ventures Group, Inc. (PACV) (CIK 0000882800) — Jul 15, 2021

Pacific Ventures Group, Inc. (PACV) (CIK 0000882800)
Date: July 15, 2021 · CIK: 0000882800 · Accession: 0000000000-21-008748

AI Filing Summary & Sentiment

File numbers found in text: 333-253846

Date
July 15, 2021
Author
Not clearly detected
Form
UPLOAD
Company
Pacific Ventures Group, Inc. (PACV) (CIK 0000882800)

Letter

United States securities and exchange commission logo July 15, 2021 Shannon Masjedi Chief Executive Officer Pacific Ventures Group, Inc. 117 West 9th Street, Suite 316 Los Angeles, California 90015 Re:Pacific Ventures Group, Inc. Amendment No. 4 to Registration Statement on Form S-1 Filed July 2, 2021 File No. 333-253846 Dear Ms. Masjedi: We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our June 16, 2021 letter. Amendment No. 4 to Registration Statement on Form S-1 General 1.Please update your interim financial statements through March 31, 2021. Refer to Rule 8- 08 of Regulation S-X. Please also update Management’s Discussion and Analysis of Financial Condition and Results of Operations for the most recently completed quarter ended March 31, 2021.

FirstName LastNameShannon Masjedi Comapany NamePacific Ventures Group, Inc. July 15, 2021 Page 2 FirstName LastName Shannon Masjedi Pacific Ventures Group, Inc. July 15, 2021 Page 2 2.We note your response to prior comment two. Please have counsel date the opinion as of a more recent date and fill in the blank for the number of shares offered in your offering. You may contact Asia Timmons-Pierce at 202-551-3754 or Jay Ingram at 202-551-3397 if you have any questions. Sincerely, Division of Corporation Finance Office of Manufacturing

Show Raw Text
United States securities and exchange commission logo
July 15, 2021
Shannon Masjedi
Chief Executive Officer
Pacific Ventures Group, Inc.
117 West 9th Street, Suite 316
Los Angeles, California 90015
Re:Pacific Ventures Group, Inc.
Amendment No. 4 to Registration Statement on Form S-1
Filed July 2, 2021
File No. 333-253846
Dear Ms. Masjedi:
            We have reviewed your amended registration statement and have the following
comments.  In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.  Unless we note
otherwise, our references to prior comments are to comments in our June 16, 2021 letter.
Amendment No. 4 to Registration Statement on Form S-1
General
1.Please update your interim financial statements through March 31, 2021. Refer to Rule 8-
08 of Regulation S-X.  Please also update Management’s Discussion and Analysis of
Financial Condition and Results of Operations for the most recently completed quarter
ended March 31, 2021.

 FirstName LastNameShannon Masjedi
 Comapany NamePacific Ventures Group, Inc.
 July 15, 2021 Page 2
 FirstName LastName
Shannon Masjedi
Pacific Ventures Group, Inc.
July 15, 2021
Page 2
2.We note your response to prior comment two. Please have counsel date the opinion as of a
more recent date and fill in the blank for the number of shares offered in your offering.
            You may contact Asia Timmons-Pierce at 202-551-3754 or Jay Ingram at 202-551-3397
if you have any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing