SEC Comment Letter 0000000000-23-005343 to Blue Heaven Coffee, Inc. (CBIA) (CIK 0001404356)
Blue Heaven Coffee, Inc. (CBIA) (CIK 0001404356)
Date: May 18, 2023 · CIK: 0001404356 · Accession: 0000000000-23-005343
AI Filing Summary & Sentiment
File numbers found in text: 024-12248
Letter
United States securities and exchange commission logo May 18, 2023 Justin De Four Chief Executive Officer Blue Heaven Coffee, Inc. 304 South Jones Boulevard Unit 8925 Las Vegas, NV 89107 Re:Blue Heaven Coffee, Inc. Offering Statement on Form 1-A Filed May 11, 2023 File No. 024-12248 Dear Justin De Four: This is to advise you that we do not intend to review your offering statement. We will consider qualifying your offering statement at your request. In connection with your request, please confirm in writing that at least one state has advised you that it is prepared to qualify or register your offering. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification. 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 Nicholas Nalbantian at 202-551-7470 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Eric Newlan
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United States securities and exchange commission logo
May 18, 2023
Justin De Four
Chief Executive Officer
Blue Heaven Coffee, Inc.
304 South Jones Boulevard
Unit 8925
Las Vegas, NV 89107
Re:Blue Heaven Coffee, Inc.
Offering Statement on Form 1-A
Filed May 11, 2023
File No. 024-12248
Dear Justin De Four:
This is to advise you that we do not intend to review your offering statement.
We will consider qualifying your offering statement at your request. In connection with
your request, please confirm in writing that at least one state has advised you that it is prepared
to qualify or register your offering. If a participant in your offering is required to clear its
compensation arrangements with FINRA, please have FINRA advise us that it has no objections
to the compensation arrangements prior to qualification.
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 Nicholas Nalbantian at 202-551-7470 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Eric Newlan