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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: 0001144204-06-041727

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File numbers found in text: 333-120451

Referenced dates: September 12, 2006

Date
Oct. 11, 2006
Author
Chief
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. 333-120451

Dear Mr. Murao:

Reed’s, Inc. is requesting by separate correspondence the effectiveness of the above-referenced registration statement.

As requested in the Staff's correspondence, dated September 12, 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.

Kurt Murao, Esq.

Securities and Exchange Commission

October 11, 2006

Page

We have sent you a corresponding letter requesting that the effectiveness of the above-referenced Registration Statement be accelerated to Wednesday, October 11, 2006 at 4:00 p.m. (Eastern Time).

REED’S, INC.

By: /s/ Christopher J. Reed

Christopher J. Reed

Chief Executive Officer

cc: JEFFREY P. BERG, ESQ.

Show Raw Text
CORRESP
1
filename1.htm

    REED’S,
      INC.

    13000
      South Spring Street

    Los
      Angeles, California 90061

    Tel.
      No. 310-217-9400

    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:

    Reed’s,
      Inc. is requesting by separate correspondence the effectiveness of the
      above-referenced registration statement.

    As
      requested in the Staff's correspondence, dated September 12, 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.

          Kurt
            Murao, Esq.

          Securities
            and Exchange Commission

          October
            11, 2006

          Page
            2

    We
      have
      sent you a corresponding letter requesting that the effectiveness of the
      above-referenced Registration Statement be accelerated to Wednesday, October
      11,
      2006 at 4:00 p.m. (Eastern Time).

            REED’S,
              INC.

            By:
            /s/ Christopher
              J. Reed

              Christopher
              J. Reed

            Chief
              Executive Officer

    cc: JEFFREY
      P. BERG, ESQ.