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SEC Company Response from REED'S, INC. (REED) (CIK 0001140215) (REED) — Nov 19, 2008

REED'S, INC. (REED) (CIK 0001140215)
Date: Nov. 19, 2008 · CIK: 0001140215 · Accession: 0001144204-08-065739

AI Filing Summary & Sentiment

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Document Type
Confidence
SEC Posture
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Summary

Reasoning

File numbers found in text: 333-146012

Date
Nov. 19, 2008
Author
REED’S
Form
CORRESP
Company
REED'S, INC. (REED) (CIK 0001140215)

Letter

Unassociated Document

REED’S, INC.

SOUTH SPRING STREET

LOS ANGELES, CA 90061

November 19, 2008

VIA EDGAR AND FACSIMILE

United States Securities and Exchange Commission

Division of Corporation Finance

First Street, N.E.

Washington, D.C. 20249

Fax: (202) 772-9206

Attn:

John Reynolds, Assistant Director

Damon Colbert, Staff Attorney

Re:

Reed’s, Inc.

Registration Statement on Form S-1

File No. 333-146012

Gentlemen:

Reed’s, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to make the above-captioned registration statement be ordered effective at 10:00 a.m. (E.S.T.) on Monday, November 24, 2008 or as soon as practicable thereafter.

The Company acknowledges that:

1. 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;

2. 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

3. the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Page 1 of

If you have any questions or further comments, please do not hesitate to contact the undersigned or Ruba Qashu at (310) 208-1182 or via fax at (310) 208-1154.

Sincerely,
REED’S,
INC.

Show Raw Text
CORRESP
1
filename1.htm

      Unassociated Document

    REED’S,
      INC.

    13000
      SOUTH SPRING STREET

    LOS
      ANGELES, CA 90061

    November
      19, 2008

    VIA
      EDGAR
      AND FACSIMILE

    United
      States Securities and Exchange Commission

    Division
      of Corporation Finance

    100
      First
      Street, N.E.

    Washington,
      D.C. 20249

    Fax:
      (202) 772-9206

              Attn:

              John
                Reynolds, Assistant Director

              Damon
                Colbert, Staff Attorney

              Re:

              Reed’s,
                Inc.

              Registration
                Statement on Form S-1

              File
                No. 333-146012

    Gentlemen:

    Reed’s,
      Inc. (the “Company”) hereby requests that the Securities and Exchange Commission
      (the “Commission”) take appropriate action to make the above-captioned
      registration statement be ordered effective at 10:00 a.m. (E.S.T.) on Monday,
      November 24, 2008 or as soon as practicable thereafter.

    The
      Company acknowledges that:

    1. 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;

    2. 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

    3. the
      Company may not assert the declaration of effectiveness as a defense in any
      proceeding initiated by the Commission or any person under the federal
      securities laws of the United States.

    Page
      1 of
      2

    If
      you
      have any questions or further comments, please do not hesitate to contact the
      undersigned or Ruba Qashu at (310) 208-1182 or via fax at (310)
      208-1154.

              Sincerely,

              REED’S,
                INC.

              /s/
                Christopher J. Reed

              Christopher
                J. Reed

              Chief
                Executive Officer

    Page
      2 of
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