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SEC Comment Letter for REED'S, INC. (REED) (CIK 0001140215) (REED) — Feb 4, 2019

REED'S, INC. (REED) (CIK 0001140215)
Date: Feb. 4, 2019 · CIK: 0001140215 · Accession: 0000000000-19-000773

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File numbers found in text: 333-229105

Date
February 1, 2019
Author
Valentin Stalowir
Form
UPLOAD
Company
REED'S, INC. (REED) (CIK 0001140215)

Letter

February 1, 2019 Valentin Stalowir Chief Executive Officer REED'S, INC. 201 Merritt 7 Corporate Park Norwalk, Connecticut 06851 Re:REED'S, INC. Registration Statement on Form S-3 Filed December 31, 2018 File No. 333-229105 Dear Mr. Stalowir: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the 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 contact Ronald Alper at 202-551-3329 with any questions. Sincerely, Division of Corporation Finance Office of Beverages, Apparel and Mining cc: Ruba Qashu

Show Raw Text
February 1, 2019
Valentin Stalowir
Chief Executive Officer
REED'S, INC.
201 Merritt 7 Corporate Park
Norwalk, Connecticut 06851
Re:REED'S, INC.
Registration Statement on Form S-3
Filed December 31, 2018
File No. 333-229105
Dear Mr. Stalowir:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the 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 contact Ronald Alper at 202-551-3329 with any questions.
Sincerely,
Division of Corporation Finance
Office of Beverages, Apparel and
Mining
cc:       Ruba Qashu