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CORRESP Filing

REED'S, INC.
Date: Dec. 2, 2025 · CIK: 0001140215 · Accession: 0001493152-25-025775

Offering / Registration Process

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File numbers found in text: 333-291443

Date
Dec. 2, 2025
Author
Chief
Form
CORRESP
Company
REED'S, INC.

Letter

Reed's, Inc.

Merritt 7 PH

Norwalk, Connecticut 06851

December 2, 2025

VIA EDGAR

Office of Manufacturing

Division of Corporation Finance

U.S. Securities and Exchange Commission

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)

Request for Acceleration of Effective Date

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Reed's, Inc. (the " Company ") hereby requests that the U.S. Securities and Exchange Commission (the " Commission ") accelerate the effective date of the above-referenced Registration Statement on Form S-1 (as amended, the " Registration Statement ") and declare the Registration Statement effective as of 4:30 p.m. Eastern time, on December 4, 2025, or as soon thereafter as possible, or at such other time as its legal counsel, Cooley LLP, may request by telephone to the staff of the Commission.

Once the Registration Statement has been declared effective, please orally confirm that event with Yvan-Claude Pierre of Cooley LLP at (212) 479-6721 or, in his absence, Courtney Tygesson of Cooley LLP at (312) 881-6680.

Under separate cover, you will receive today a letter from the managing underwriters of the proposed offering joining in the Company's request for acceleration of the effectiveness of the Registration Statement.

[ Signature Page Follows ]

Very
truly yours,
Reed's,
Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 Reed's,
Inc.

 501
Merritt 7 PH

 Norwalk,
Connecticut 06851

 December
2, 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)

 Request
 for Acceleration of Effective Date

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Reed's, Inc. (the " Company ")
hereby requests that the U.S. Securities and Exchange Commission (the " Commission ") accelerate the effective date
of the above-referenced Registration Statement on Form S-1 (as amended, the " Registration Statement ") and declare
the Registration Statement effective as of 4:30 p.m. Eastern time, on December 4, 2025, or as soon thereafter as possible, or
at such other time as its legal counsel, Cooley LLP, may request by telephone to the staff of the Commission.

 Once
the Registration Statement has been declared effective, please orally confirm that event with Yvan-Claude Pierre of Cooley LLP at (212)
479-6721 or, in his absence, Courtney Tygesson of Cooley LLP at (312) 881-6680.

 Under
separate cover, you will receive today a letter from the managing underwriters of the proposed offering joining in the Company's
request for acceleration of the effectiveness of the Registration Statement.

 [ 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