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SEC Company Response from BARFRESH FOOD GROUP INC. (BRFH) (CIK 0001487197) (BRFH) — Jul 5, 2011

BARFRESH FOOD GROUP INC. (BRFH) (CIK 0001487197)
Date: July 5, 2011 · CIK: 0001487197 · Accession: 0001477932-11-001016

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File numbers found in text: 333-168738

Date
July 5, 2011
Author
/s/ Andreas Wilcken, Jr., President
Form
CORRESP
Company
BARFRESH FOOD GROUP INC. (BRFH) (CIK 0001487197)

Letter

United States Securities and Exchange Commission Division of Corporation Finance Re: Moving Box, Inc. Registration Statement on Form S-1 Request for Acceleration File No. 333-168738

Dear Mr. Brown:

We hereby request acceleration of the effectiveness of the above registration statement to Thursday, July 7, 2011 at 5 p.m., or such later time or date as is practical.

We hereby acknowledge that:

·

Should the Commission of the staff, acting pursuant to delegated authority, declare the filing effective, 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, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·

The company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Thank you for your consideration.

Sincerely,
/s/ Andreas Wilcken, Jr., President

Show Raw Text
CORRESP
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filename1.htm

    mov_corresp.htm

Moving Box, Inc.

July 5, 2011

Dana Brown

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. St., N.E.

Washington, D.C. 20549-7010

Re:  Moving Box, Inc.

Registration Statement on Form S-1

Request for Acceleration

File No. 333-168738

Dear Mr. Brown:

We hereby request acceleration of the effectiveness of the above registration statement to Thursday, July 7, 2011 at 5 p.m., or such later time or date as is practical.

We hereby acknowledge that:

·

Should the Commission of the staff, acting pursuant to delegated authority, declare the filing effective, 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, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·

The company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Thank you for your consideration.

Sincerely,

/s/ Andreas Wilcken, Jr., President

Andreas Wilcken, Jr., President

Moving Box, Inc.

/s/