Correspondence 0001477932-23-003737 from Blue Heaven Coffee, Inc. (CBIA) (CIK 0001404356)
Blue Heaven Coffee, Inc. (CBIA) (CIK 0001404356)
Date: May 18, 2023 · CIK: 0001404356 · Accession: 0001477932-23-003737
AI Filing Summary & Sentiment
File numbers found in text: 024-12248
Letter
VIA EDGAR Office of Trade and Services Division of Corporation Finance Securities and Exchange Commission Re: Blue Heaven Coffee, Inc. Offering Statement on Form 1-A Commission File No. 024-12248
Dear Mr. Nalbantian:
On behalf of the Company, I respectfully request that the qualification date of the Offering Statement on Form 1-A be accelerated and that the Offering Statement be declared qualified Monday, May 22, 2023, at 3:00 p.m. EDT, or as soon thereafter as is reasonably practicable.
In making this request, the Company represents that the Offering Statement on Form 1-A will be approved in the State of Colorado, upon qualification by the Securities and Exchange Commission (the “Commission”), and acknowledges the following:
-
should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the filing qualified, it does not foreclose the Commission from taking any action with respect to the filing;
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the action of the Commission or the staff, acting pursuant to delegated authority, to declare the filing qualified does not relieve the Company from its full responsibility for the adequacy and accuracy of disclosure in the filing; and
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the Company may not assert staff comments and/or qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.
Very truly yours,
/s/ Justin De Four
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cbia_corresp.htmBlue Heaven Coffee, Inc.
304 South Jones Boulevard
Unit 8925
Las Vegas, Nevada 89107
May 18, 2023
VIA EDGAR
Nicholas Nalbantian
Office of Trade and Services
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Blue Heaven Coffee, Inc.
Offering Statement on Form 1-A
Commission File No. 024-12248
Dear Mr. Nalbantian:
On behalf of the Company, I respectfully request that the qualification date of the Offering Statement on Form 1-A be accelerated and that the Offering Statement be declared qualified Monday, May 22, 2023, at 3:00 p.m. EDT, or as soon thereafter as is reasonably practicable.
In making this request, the Company represents that the Offering Statement on Form 1-A will be approved in the State of Colorado, upon qualification by the Securities and Exchange Commission (the “Commission”), and acknowledges the following:
-
should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the filing qualified, 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, to declare the filing qualified does not relieve the Company from its full responsibility for the adequacy and accuracy of disclosure in the filing; and
-
the Company may not assert staff comments and/or qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.
Very truly yours,
/s/ Justin De Four
Justin De Four
Chief Executive Officer
Blue Heaven Coffee, Inc.