SEC Company Response from REED'S, INC. (REED) (CIK 0001140215) (REED) — Aug 10, 2006
REED'S, INC. (REED) (CIK 0001140215)
Date: Aug. 10, 2006 · CIK: 0001140215 · Accession: 0001144204-06-032117
AI Filing Summary & Sentiment
File numbers found in text: 333-135186
Referenced dates: July 13, 2006
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CORRESP
1
filename1.htm
Unassociated Document
Kenneth
M. H. Hoff
310-442-8888
khoff@jenkens.com
Jenkens
& Gilchrist, LLP
12100
Wilshire Boulevard
15th
Floor
Los
Angeles, California 90025
(310)
820-8800
Facsimile
(310) 820-8859
www.jenkens.com
Austin,
Texas
(512)
499-3800
Chicago,
Illinois
(312)
425-3900
Dallas,
Texas
(214)
855-4500
Houston,
Texas
(713)
951-3300
Pasadena,
California
(626)
578-7400
San
Antonio, Texas
(210)
246-5000
Washington,
D.C.
(202)
326-1500
August
10, 2006
Howard
Baik, Esq.
Securities
and Exchange Commission
Division
of Corporation Finance
100
F
Street N.E.
Washington,
D.C. 20549-3561
Re: Reed’s,
Inc.
Registration
Statement on Form SB-2
File
No. 333-135186
Dear
Mr.
Baik:
Per
your
message to our office, we are enclosing a copy of a revised additional
acknowledgement letter (referenced in the Staff's July 13, 2006 correspondence)
from Reed’s, Inc., dated as of August 10, 2006. If you have any further
questions, please call me at my office.
Very
truly yours,
/s/
Jeffrey P. Berg
Jeffrey
P. Berg
of
JENKENS & GILCHRIST, LLP
ENCLOSURE
CC:
CHRISTOPHER
J. REED
REED’S,
INC.
13000
South Spring Street
Los
Angeles, California 90061
Tel.
No. 310-217-9400
August
10, 2006
Howard
Baik, Esq.
Securities
and Exchange Commission
Division
of Corporation Finance
100
F
Street N.E.
Washington,
D.C. 20549-3561
Re: Reed’s,
Inc.
Registration
Statement on Form SB-2
File
No. 333-135186
Dear
Mr.
Baik:
Reed’s,
Inc. is requesting by separate correspondence the effectiveness of the
above-referenced registration statement.
As
requested in the Staff's correspondence, dated July 13, 2006, in connection
with
such request for acceleration, Reed’s, Inc. hereby acknowledges the
following:
·
should
the Commission or the Staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission
from
taking any action with respect to the
filing;
·
the
action of the Commission or the Staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the
Company
from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and
·
the
Company may not assert Staff comments and the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any
person
under the federal securities laws of the Untied
States.
Howard
Baik, Esq.
Securities
and Exchange Commission
August
10, 2006
Page
2
We
have
sent you a corresponding letter requesting that the effectiveness of the
above-referenced Registration Statement be accelerated to Friday, August 11,
2006 at 1:00 p.m. (Eastern Time).
REED’S,
INC.
By:
/s/
Christopher J. Reed
Christopher
J. Reed
Chief
Executive Officer
cc:
JEFFREY
P. BERG, ESQ.