SEC Company Response from Pacific Ventures Group, Inc. (PACV) (CIK 0000882800) — Jul 29, 2021
Pacific Ventures Group, Inc. (PACV) (CIK 0000882800)
Date: July 29, 2021 · CIK: 0000882800 · Accession: 0001493152-21-018062
AI Filing Summary & Sentiment
File numbers found in text: 333-253846
Referenced dates: July 15, 2021
Letter
Office of Manufacturing Pacific Ventures Group Inc. Amendment No. 5 to Registration Statement on Form S-1 Filed March 3, 2021 File No. 333-253846
Dear Ms. Timmons-Pierce:
On behalf of Pacific Ventures Group Inc. (the “Company”), we respond as follows to the Staff’s comment letter, dated July 15, 2021, relating to the above-captioned Registration Statement on Form S-1 (“Registration Statement”).
Please note that for the Staff’s convenience, we have recited each of the Staff’s comments in italics and provided the Company’s response to each comment immediately thereafter.
Genearl
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.
Financial statements for the quarter ended March 31, 2021, have been added. The Management’s Discussion and Analysis of Financial Condition and Results of Operations has been updated to include an analysis of the March 31, 2021, financial statements.
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.
Counsel has revised the opinion to include the number of shares being offered and has updated the date as requested.
Conclusion
The Company is aware of and agrees that 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 let me know if you need anything further.
Sincerely,
JDT
Legal, PLLC
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CORRESP
1
filename1.htm
Jeffrey
Turner, Esq.
JDT
Legal, PLLC
897
Baxter Drive
So.
Jordan, UT, 84095
(801)
810-4465
jeff@jdt-legal.com
July
29, 2021
Attorney
Asia Timmons-Pierce
Office
of Manufacturing
U.S.
Securities Exchange Commission
Washington,
D.C.20549
Re:
Pacific
Ventures Group Inc.
Amendment
No. 5 to Registration Statement on Form S-1
Filed
March 3, 2021
File
No. 333-253846
Dear
Ms. Timmons-Pierce:
On
behalf of Pacific Ventures Group Inc. (the “Company”), we respond as follows to the Staff’s comment letter, dated July
15, 2021, relating to the above-captioned Registration Statement on Form S-1 (“Registration Statement”).
Please
note that for the Staff’s convenience, we have recited each of the Staff’s comments in italics and provided the Company’s
response to each comment immediately thereafter.
Genearl
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.
Financial
statements for the quarter ended March 31, 2021, have been added. The Management’s Discussion and Analysis of Financial Condition
and Results of Operations has been updated to include an analysis of the March 31, 2021, financial statements.
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.
Counsel
has revised the opinion to include the number of shares being offered and has updated the date as requested.
Conclusion
The
Company is aware of and agrees that 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
let me know if you need anything further.
Sincerely,
JDT
Legal, PLLC
/s/
Jeffrey Turner
Jeffrey
Turner
jeff@jdt-legal.com