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
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File numbers found in text: 001-32501
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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