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