Correspondence 0001193125-23-138220 from Vita Coco Company, Inc. (COCO) (CIK 0001482981) (COCO)
Vita Coco Company, Inc. (COCO) (CIK 0001482981)
Date: May 8, 2023 · CIK: 0001482981 · Accession: 0001193125-23-138220
AI Filing Summary & Sentiment
File numbers found in text: 333-271583
Letter
The Vita Coco Company, Inc.
250 Park Avenue South, Seventh Floor
New York, NY 10003
May 8, 2023
VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission
Division of Corporation Finance
F Street, N.E.
Washington, D.C. 20549-6010
Attention: Erin Donahue
Re: The Vita Coco Company, Inc.
Registration Statement on Form S-3 (Registration No. 333-271583)
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-271583) (the “Registration Statement”), of The Vita Coco Company, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on May 10, 2023, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Salvatore Vanchieri Jr. at (212) 906-4605.
If you have any questions regarding the foregoing, please do not hesitate to contact Salvatore Vanchieri Jr. of Latham & Watkins LLP at (212) 906-4605. Thank you in advance for your assistance in this matter.
Very truly yours,
The Vita Coco Company, Inc.
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CORRESP 1 filename1.htm CORRESP The Vita Coco Company, Inc. 250 Park Avenue South, Seventh Floor New York, NY 10003 May 8, 2023 VIA EDGAR TRANSMISSION United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Erin Donahue Re: The Vita Coco Company, Inc. Registration Statement on Form S-3 (Registration No. 333-271583) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-271583) (the “Registration Statement”), of The Vita Coco Company, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on May 10, 2023, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Salvatore Vanchieri Jr. at (212) 906-4605. If you have any questions regarding the foregoing, please do not hesitate to contact Salvatore Vanchieri Jr. of Latham & Watkins LLP at (212) 906-4605. Thank you in advance for your assistance in this matter. Very truly yours, The Vita Coco Company, Inc. By: /s/ Yolanda Goettsch Name: Yolanda Goettsch Title: General Counsel and Secretary cc: (via email) Martin Roper, Chief Executive Officer, The Vita Coco Company, Inc. Corey Baker, Chief Financial Officer, The Vita Coco Company, Inc. Michael Kirban, Chairman and Director, The Vita Coco Company, Inc. Ian D. Schuman, Latham & Watkins LLP Stelios G. Saffos, Latham & Watkins LLP Salvatore Vanchieri Jr., Latham & Watkins LLP