SEC Company Response from BARFRESH FOOD GROUP INC. (BRFH) (CIK 0001487197) (BRFH) — Dec 26, 2018
BARFRESH FOOD GROUP INC. (BRFH) (CIK 0001487197)
Date: Dec. 26, 2018 · CIK: 0001487197 · Accession: 0001493152-18-017920
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-228030
Letter
December 26, 2018
VIA EDGAR CORRESPONDENCE
Loan Lauren Nguyen, Legal Branch Chief
Anuja Majmudar, Attorney-Advisor
Division of Corporation Finance
Office of Natural Resources
United States Securities Exchange Commission
Washington D.C. 20549
Re: Barfresh Food Group, Inc.- Request for Effectiveness
Form S-1
Filed October 29, 2018 and amended December 17, 2018
File No. 333-228030
Ladies and Gentlemen:
Pursuant to Rule 460 and Rule 461 under the Securities Act of 1933, as amended, Barfresh Food Group, , 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 Friday, October 28, 2018, 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.
If you have any questions, please contact the undersigned and our legal counsel: Libertas Law Group Inc., Mark Abdou at (310) 359-8742; or Ruba Qashu at (949) 355-5405.
Very
truly yours,
Barfresh
Food Group, Inc.
Show Raw Text
CORRESP
1
filename1.htm
December
26, 2018
VIA
EDGAR CORRESPONDENCE
Loan
Lauren Nguyen, Legal Branch Chief
Anuja
Majmudar, Attorney-Advisor
Division
of Corporation Finance
Office
of Natural Resources
United
States Securities Exchange Commission
Washington
D.C. 20549
Re:
Barfresh
Food Group, Inc.- Request for Effectiveness
Form
S-1
Filed
October 29, 2018 and amended December 17, 2018
File
No. 333-228030
Ladies
and Gentlemen:
Pursuant
to Rule 460 and Rule 461 under the Securities Act of 1933, as amended, Barfresh Food Group, , 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 Friday, October 28, 2018, 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.
If
you have any questions, please contact the undersigned and our legal counsel: Libertas Law Group Inc., Mark Abdou at (310) 359-8742;
or Ruba Qashu at (949) 355-5405.
Very
truly yours,
Barfresh
Food Group, Inc.
/s/
Joseph Tesoriero
Joseph
Tesoriero, Chief Financial Officer
cc:
Mr.
Riccardo Delle Coste, Chief Executive Officer
Mark
Abdou, Esq.
Ruba
Qashu, Esq.