SEC Company Response from BARFRESH FOOD GROUP INC. (BRFH) (CIK 0001487197) (BRFH) — Jun 7, 2019
BARFRESH FOOD GROUP INC. (BRFH) (CIK 0001487197)
Date: June 7, 2019 · CIK: 0001487197 · Accession: 0001493152-19-008889
AI Filing Summary & Sentiment
File numbers found in text: 333-231783
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CORRESP
1
filename1.htm
June
7, 2019
VIA
EDGAR CORRESPONDENCE
Irene
Barberena-Meissner, Staff Attorney
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 May 28,
2019
File No. 333-231783
Ladies
and Gentlemen:
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 Tuesday, June 11, 2019, 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.