SEC Company Response from Celsius Holdings, Inc. (CELH) (CIK 0001341766) (CELH) — Oct 11, 2007

Celsius Holdings, Inc. (CELH) (CIK 0001341766)
Date: Oct. 11, 2007 · CIK: 0001341766 · Accession: 0001213900-07-001323

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AI Filing Summary & Sentiment

File numbers found in text: 333-144751

Date

Oct. 11, 2007

Author

/s/

Form

CORRESP

Company

Celsius Holdings, Inc. (CELH) (CIK 0001341766)

Letter

accelletter1007_celsius.htm Electronic Filing Services-->

CELSIUS HOLDINGS, INC.

NE 4th Avenue, Suite C

Delray Beach, Florida 33483

October 11, 2007

VIA EDGAR AND FACSIMILE

United States Securities and Exchange Commission

F Street N.E.

Washington, D.C. 20549-0213

Re:

Celsius Holdings, Inc.

Request for Acceleration of Registration Statement on Form SB-2

File No. 333-144751

Ladies and Gentlemen:

Celsius Holdings, Inc. (the “Company”) hereby requests acceleration of the effectiveness of Amendment No. 3 to its Registration Statement on Form SB-2 (File No. 333-144751), filed with the U.S. Securities and Exchange Commission (the “Commission”) on October 9, 2007, to 4:00 pm EST on October 12, 2007, or as soon thereafter as practicable. The Company hereby acknowledges that:

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please direct any questions or comments regarding this filing to Matthew L. Ogurick, Esq. at (305) 539-3352 or to Clayton E. Parker, Esq. at (305) 539-3306 of Kirkpatrick & Lockhart Preston Gates Ellis LLP, special counsel to the Company.

Sincerely,
/s/
Jan
Norelid

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CORRESP
1
filename1.htm

    accelletter1007_celsius.htm
 Electronic Filing Services-->

    CELSIUS
      HOLDINGS, INC.

    140
      NE 4th Avenue, Suite C

    Delray
      Beach, Florida  33483

      October
        11, 2007

      VIA
        EDGAR AND FACSIMILE

      United
        States Securities and Exchange Commission

      100
        F
        Street N.E.

      Washington,
        D.C. 20549-0213

                Re:

                Celsius
                  Holdings, Inc.

                Request
                  for Acceleration of Registration Statement on Form
                  SB-2

                File
                  No. 333-144751

      Ladies
        and Gentlemen:

      Celsius
        Holdings, Inc. (the “Company”) hereby requests acceleration of the
        effectiveness of Amendment No. 3 to its Registration Statement on Form SB-2
        (File No. 333-144751), filed with the U.S. Securities and Exchange
        Commission (the “Commission”) on October 9, 2007,
        to 4:00 pm EST on October 12, 2007, or as soon thereafter as
        practicable.  The Company hereby acknowledges that:

                ·

                should
                  the Commission or the staff, acting pursuant to delegated authority,
                  declare the filing effective, it does not foreclose the Commission
                  from
                  taking any action with respect to the
                  filing;

                ·

                the
                  action of the Commission or the staff, acting pursuant to delegated
                  authority, in declaring the filing effective, does not relieve
                  the Company
                  from its full responsibility for the adequacy and accuracy of the
                  disclosure in the filing; and

                ·

                the
                  Company may not assert this action as a defense in any proceeding
                  initiated by the Commission or any person under the federal securities
                  laws of the United States.

      Please
        direct any questions or comments regarding this filing to Matthew L. Ogurick,
        Esq. at (305) 539-3352 or to Clayton E. Parker, Esq. at (305) 539-3306 of
        Kirkpatrick & Lockhart Preston Gates Ellis LLP, special counsel to the
        Company.

                Sincerely,

                /s/
                  Jan
                  Norelid

                Chief
                  Financial Officer

SecProbe.io