SEC Company Response from REED'S, INC. (REED) (CIK 0001140215) (REED) — Oct 11, 2006
REED'S, INC. (REED) (CIK 0001140215)
Date: Oct. 11, 2006 · CIK: 0001140215 · Accession: 0001144204-06-041726
AI Filing Summary & Sentiment
File numbers found in text: 333-120451
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CORRESP
1
filename1.htm
Kenneth
M. H. Hoff
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
October
11, 2006
Kurt
Murao, 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. 333-120451
Dear
Mr.
Murao:
Per
our
earlier conversation, Reed’s, Inc. is hereby requesting that the effectiveness
of the Registration Statement on Form SB-2 (File No. 333-120451) be accelerated
to Wednesday, October 11, 2006 at 4:00 p.m. (Eastern Time). We enclose copies
of
the Company’s request for acceleration and the additional acknowledgement
letter, each dated as of October 11, 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