SEC Comment Letter for Celsius Holdings, Inc. (CELH) (CIK 0001341766) (CELH) — Sep 19, 2018
Celsius Holdings, Inc. (CELH) (CIK 0001341766)
Date: Sept. 19, 2018 · CIK: 0001341766 · Accession: 0000000000-18-029345
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File numbers found in text: 001-34611
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September 19, 2018
Edwin Negron-Carballo
Chief Financial Officer
Celsius Holdings, Inc.
2424 N Federal Highway
Suite 206
Boca Raton, Florida 33431
Re:Celsius Holdings, Inc.
Form 10-K for the year ended December 31, 2017
File No. 001-34611
Dear Mr. Negron-Carballo:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Beverages, Apparel and
Mining