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
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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