CORRESP Filing
REED'S, INC.
Date: Nov. 20, 2025 · CIK: 0001140215 · Accession: 0001493152-25-024444
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File numbers found in text: 333-291443
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CORRESP 1 filename1.htm Reed's, Inc. 501 Merritt 7 PH Norwalk, Connecticut 06851 November 20, 2025 VIA EDGAR Office of Manufacturing Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attn: Bradley Ecker Re: Reed's, Inc. Registration Statement on Form S-1 (File No. 333-291443) Ladies and Gentlemen: Reed's, Inc. (the " Company ") hereby withdraws its request, dated November 19, 2025, that the effective date of the above-referenced Registration Statement on Form S-1 (the "Registration Statement") be accelerated to 4:30 p.m. Eastern time, on November 20, 2025, or as soon thereafter as possible. Please contact Yvan-Claude Pierre of Cooley LLP at (212) 479-6721 or, in his absence, Courtney Tygesson of Cooley LLP at (312) 881-6680, counsel to the Company, if there are any questions regarding this matter. [ Signature Page Follows ] Very truly yours, Reed's, Inc. /s/ Douglas W. McCurdy By: Douglas W. McCurdy Title: Chief Financial Officer cc: Cyril A. Wallace, Jr., Chief Executive Officer, Reed's, Inc. Douglas W. McCurdy, Chief Financial Officer, Reed's, Inc. Yvan-Claude Pierre, Cooley LLP Courtney Tygesson, Cooley LLP Faith L. Charles, Thompson Hine LLP