SEC Comment Letter 0000000000-26-003987 to BARFRESH FOOD GROUP INC. (BRFH)
BARFRESH FOOD GROUP INC.
Date: April 20, 2026 · CIK: 0001487197 · Accession: 0000000000-26-003987
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295069
Letter
Re: BARFRESH FOOD GROUP INC. Registration Statement on Form S-1 Filed April 15, 2026 File No. 333-295069 Dear Riccardo Delle Coste:
April 20, 2026
Riccardo Delle Coste Chief Executive Officer BARFRESH FOOD GROUP INC. 12100 Wilshire Blvd., 8th Floor Los Angeles, California 90025
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 Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 20, 2026 Riccardo Delle Coste Chief Executive Officer BARFRESH FOOD GROUP INC. 12100 Wilshire Blvd., 8th Floor Los Angeles, California 90025 Re: BARFRESH FOOD GROUP INC. Registration Statement on Form S-1 Filed April 15, 2026 File No. 333-295069 Dear Riccardo Delle Coste: 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 Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing </TEXT> </DOCUMENT>