SEC Company Response from Celsius Holdings, Inc. (CELH) (CIK 0001341766) (CELH) — May 12, 2009

Celsius Holdings, Inc. (CELH) (CIK 0001341766)
Date: May 12, 2009 · CIK: 0001341766 · Accession: 0001213900-09-001122

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AI Filing Summary & Sentiment

File numbers found in text: 333-153244

Date

May 12, 2009

Author

/s/ Jan

Form

CORRESP

Company

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

Letter

accelletter_celsius.htm Electronic Filing Services Corp.-->

CELSIUS HOLDINGS, INC.

NE 4th Avenue, Suite C

Delray Beach, Florida 33483

May 12,

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 S-1

File No. 333-153244

Ladies and Gentlemen:

Celsius Holdings, Inc. (the “Company”) hereby requests acceleration of the effectiveness of Amendment No. 2 to its Registration Statement on Form S-1 (File No. 333-153244), filed with the U.S. Securities and Exchange Commission (the “Commission”) on April 29, 2009, to 4:00 pm EST on May 14, 2009, 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 Roger Shaffer, Esq. at (561) 862-5535 of Baritz & Colman, LLP, counsel to the Company.

Sincerely,
/s/ Jan
Norelid

Show Raw Text

CORRESP
1
filename1.htm

    accelletter_celsius.htm
 Electronic Filing Services Corp.-->

                CELSIUS
      HOLDINGS, INC.

                140
      NE 4th Avenue, Suite C

                Delray
      Beach, Florida  33483

      May 12,
2009

      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
  S-1

                File
      No. 333-153244

      Ladies
and Gentlemen:

      Celsius
Holdings, Inc. (the “Company”) hereby
requests acceleration of the effectiveness of Amendment No. 2 to its
Registration Statement on Form S-1 (File No. 333-153244), filed with the
U.S. Securities and Exchange Commission (the “Commission”) on April
29, 2009, to 4:00 pm EST on May 14, 2009, 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 Roger Shaffer, Esq. at
(561) 862-5535 of Baritz & Colman, LLP, counsel to the Company.

                  Sincerely,

                  /s/ Jan
      Norelid

                  Chief
      Financial Officer

SecProbe.io