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SEC Comment Letter for REED'S, INC. (REED) (CIK 0001140215) (REED) — Apr 28, 2010

REED'S, INC. (REED) (CIK 0001140215)
Date: April 28, 2010 · CIK: 0001140215 · Accession: 0000000000-10-023258

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-32501

Date
April 28, 2010
Author
John Reynolds Assistant Director
Form
UPLOAD
Company
REED'S, INC. (REED) (CIK 0001140215)

Letter

Re: Reed’s, Inc. Form 10-K for fiscal year ended December 31, 2008 Filed March 27, 2009 File No. 001-32501 Dear Mr. Reed: We have completed our review of your Form 10-K and related correspondence and have no further comments at this time.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-3561

DIVISION OF CORPORATION FINANCE

Mail Stop 3561

April 28, 2010

Mr. Christopher J. Reed Chief Executive Officer Reed’s, Inc. 13000 South Spring Street Los Angeles, CA 90061

Sincerely,
John Reynolds Assistant Director

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-3561

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3561

        April 28, 2010

Mr. Christopher J. Reed
Chief Executive Officer Reed’s, Inc. 13000 South Spring Street Los Angeles, CA 90061

Re: Reed’s, Inc.
 Form 10-K for fiscal year ended December 31, 2008
Filed March 27, 2009
 File No. 001-32501
Dear Mr. Reed:
We have completed our review of your Form 10-K and related correspondence and
have no further comments at this time.

Sincerely,

John Reynolds Assistant Director