SEC Comment Letter 0000000000-23-007659 to Blue Heaven Coffee, Inc. (CBIA) (CIK 0001404356)

Blue Heaven Coffee, Inc. (CBIA) (CIK 0001404356)
Date: July 18, 2023 · CIK: 0001404356 · Accession: 0000000000-23-007659

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AI Filing Summary & Sentiment

File numbers found in text: 024-12248

Date

July 18, 2023

Author

cc: Eric Newlan

Form

UPLOAD

Company

Blue Heaven Coffee, Inc. (CBIA) (CIK 0001404356)

Letter

United States securities and exchange commission logo July 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. Post-Qualification Amendment No. 1 to to Offering Statement on Form 1-A Filed July 12, 2023 File No. 024-12248 Dear Justin De Four: This is to advise you that we do not intend to review your amendment. We will consider qualifying your offering statement at your request. 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

Show Raw Text

United States securities and exchange commission logo
July 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.
Post-Qualification Amendment No. 1 to
to Offering Statement on Form 1-A
Filed July 12, 2023
File No. 024-12248
Dear Justin De Four:
            This is to advise you that we do not intend to review your amendment.
            We will consider qualifying your offering statement at your request. 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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