SEC Company Response from BARFRESH FOOD GROUP INC. (BRFH) (CIK 0001487197) (BRFH) — Apr 20, 2017
BARFRESH FOOD GROUP INC. (BRFH) (CIK 0001487197)
Date: April 20, 2017 · CIK: 0001487197 · Accession: 0001493152-17-004237
AI Filing Summary & Sentiment
File numbers found in text: 333-215322
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CORRESP
1
filename1.htm
April
20, 2017
VIA
EDGAR CORRESPONDENCE
H.
Roger Schwall, Assistant Director, Office of Natural Resources
Parhaum
J. Hamidi, Attorney-Adviser
United
States Securities Exchange Commission
Washington
D.C. 20549
Re:
Barfresh
Food Group, Inc.
Registration
Statement on Form S-1
File
No. File No. 333-215322 (the “Registration Statement”)
Dear
Messrs. Schwall and Hamidi:
Pursuant
to Rule 460 and Rule 461 under the Securities Act of 1933, as amended, Barfresh Food Group, Inc., a Delaware corporation (the
“Company”), hereby requests that the effective date of the above referenced Registration Statement be accelerated
so that it will become effective at 4:00 p.m., Eastern time, on Monday, April 24, 2017, or as soon thereafter as practicable.
The
Company acknowledges that:
●
should
the Securities and Exchange Commission (“Commission”) or 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.
Very
truly yours,
BARFRESH
FOOD GROUP, INC.,
a
Delaware corporation
/s/
Riccardo Delle Coste
By:
Riccardo Delle Coste
Its:
Chief Executive Officer