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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

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File numbers found in text: 333-135186

Referenced dates: July 13, 2006

Date
Aug. 10, 2006
Author
Jeffrey P. Berg
Form
CORRESP
Company
REED'S, INC. (REED) (CIK 0001140215)

Letter

Securities and Exchange Commission Division of Corporation Finance 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

Show Raw Text
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.