SEC Comment Letter 0000000000-23-011934 to BARFRESH FOOD GROUP INC. (BRFH)
BARFRESH FOOD GROUP INC.
Date: Oct. 31, 2023 · CIK: 0001487197 · Accession: 0000000000-23-011934
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File numbers found in text: 333-275185
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United States securities and exchange commission logo
October 31, 2023
Lisa Roger
Chief Financial Officer
Barfresh Food Group Inc.
3600 Wilshire Boulevard, Suite 2730
Los Angeles, California 90010
Re:Barfresh Food Group Inc.
Registration Statement on Form F-3
Filed October 26, 2023
File No. 333-275185
Dear Lisa Roger:
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 Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Fay Matsukage