SEC Comment Letter 0000000000-23-004749 to Vita Coco Company, Inc. (COCO) (CIK 0001482981) (COCO)
Vita Coco Company, Inc. (COCO) (CIK 0001482981)
Date: May 8, 2023 · CIK: 0001482981 · Accession: 0000000000-23-004749
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File numbers found in text: 333-271583
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United States securities and exchange commission logo
May 8, 2023
Martin Roper
Chief Executive Officer
Vita Coco Company, Inc.
250 Park Avenue South, 7th Floor
New York, NY 10003
Re:Vita Coco Company, Inc.
Registration Statement on Form S-3
Filed May 2, 2023
File No. 333-271583
Dear Martin Roper:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Erin Donahue at 202-551-6063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Salvatore Vanchieri