Correspondence 0001437749-24-028043 from JONES SODA CO (JSDA) (CIK 0001083522) (JSDA)
JONES SODA CO (JSDA) (CIK 0001083522)
Date: Aug. 29, 2024 · CIK: 0001083522 · Accession: 0001437749-24-028043
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File numbers found in text: 333-281770
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CORRESP 1 filename1.htm jsda20240828_corresp.htm JONES SODA CO. 4786 1st Avenue South, Suite 103 Seattle, Washington 98134 August 29, 2024 VIA EDGAR United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Eranga Dias Re: Jones Soda Co. Registration Statement on Form S-1 File No. 333-281770 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Jones Soda Co. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 5:00 p.m., Eastern Time, on Friday August 30, 2024, 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. JONES SODA CO. By: /s/ David Knight Name: David Knight Title: Chief Executive Officer and President -1-