SEC Comment Letter for Celsius Holdings, Inc. (CELH) (CIK 0001341766) (CELH) — Dec 20, 2018
Celsius Holdings, Inc. (CELH) (CIK 0001341766)
Date: Dec. 20, 2018 · CIK: 0001341766 · Accession: 0000000000-18-038866
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File numbers found in text: 333-228888
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December 20, 2018
John Fieldly
Chief Executive Officer
Celsius Holdings, Inc.
2424 N. Federal Highway, Suite 208
Boca Raton, Florida 33431
Re:Celsius Holdings, Inc.
Registration Statement on Form S-3
Filed December 19, 2018
File No. 333-228888
Dear Mr. Fieldly:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Ruairi Regan at (202) 551-3269 with any questions.
Sincerely,
Division of Corporation Finance
Office of Beverages, Apparel and
Mining
cc: Dale S. Bergman, Esq.