SEC Comment Letter 0000000000-23-011135 to Celsius Holdings, Inc. (CELH) (CIK 0001341766) (CELH)
Celsius Holdings, Inc. (CELH) (CIK 0001341766)
Date: Oct. 11, 2023 · CIK: 0001341766 · Accession: 0000000000-23-011135
AI Filing Summary & Sentiment
File numbers found in text: 001-34611
Letter
United States securities and exchange commission logo October 11, 2023 Jarrod Langhans Chief Financial Officer Celsius Holdings, Inc. 2424 N. Federal Highway, Suite 208 Boca Raton, FL 33431 Re:Celsius Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Response dated September 29, 2023 File No. 001-34611 Dear Jarrod Langhans: We have reviewed your September 29, 2023 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our September 15, 2023 letter. Form 10-K Management's Discussion and Analysis of Financial Condition and Results of Operations, page 1.We note your response to prior comment 2 states that you are not aware of weather-related damages of any significance to your leased properties throughout the periods covered in your 10-K, and no weather weather-related damages of any significance were brought to your attention by the lessor. Please revise your disclosure to clarify whether you experienced any weather-related damages to your leased properties. If so, please explain how you concluded on its significance, and provide quantitative information to support your determination.
FirstName LastNameJarrod Langhans Comapany NameCelsius Holdings, Inc. October 11, 2023 Page 2 FirstName LastName Jarrod Langhans Celsius Holdings, Inc. October 11, 2023 Page 2 Please contact Michael Purcell at 202-551-5351 or Karina Dorin at 202-551-3763 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Robert W. Pommer III
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United States securities and exchange commission logo
October 11, 2023
Jarrod Langhans
Chief Financial Officer
Celsius Holdings, Inc.
2424 N. Federal Highway, Suite 208
Boca Raton, FL 33431
Re:Celsius Holdings, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
Response dated September 29, 2023
File No. 001-34611
Dear Jarrod Langhans:
We have reviewed your September 29, 2023 response to our comment letter and have the
following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our September 15,
2023 letter.
Form 10-K
Management's Discussion and Analysis of Financial Condition and Results of Operations, page
22
1.We note your response to prior comment 2 states that you are not aware of weather-related
damages of any significance to your leased properties throughout the periods covered in
your 10-K, and no weather weather-related damages of any significance were brought to
your attention by the lessor. Please revise your disclosure to clarify whether you
experienced any weather-related damages to your leased properties. If so, please explain
how you concluded on its significance, and provide quantitative information to support
your determination.
FirstName LastNameJarrod Langhans
Comapany NameCelsius Holdings, Inc.
October 11, 2023 Page 2
FirstName LastName
Jarrod Langhans
Celsius Holdings, Inc.
October 11, 2023
Page 2
Please contact Michael Purcell at 202-551-5351 or Karina Dorin at 202-551-3763 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Robert W. Pommer III