Correspondence 0001493152-23-043256 from BARFRESH FOOD GROUP INC. (BRFH)
BARFRESH FOOD GROUP INC.
Date: Nov. 30, 2023 · CIK: 0001487197 · Accession: 0001493152-23-043256
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File numbers found in text: 333-275185
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CORRESP
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filename1.htm
BARFRESH
FOOD GROUP INC.
3600
Wilshire Blvd., Suite 1720
Los
Angeles, CA 90010
(310)
598-7113
November
30, 2023
Office
of Manufacturing
Division
of Corporation Finance
Securities and Exchange Commission
100
F Street, N.E.
Washington,
DC 20549
RE:
Barfresh
Food Group Inc. (the “Company”)
Registration
Statement on Form S-3
File
No. 333-275185
To
Whom it May Concern:
The
Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effectiveness
of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. on December
4, 2023, or as soon thereafter as practicable.
The
Company hereby acknowledges that:
●
Should
the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare
the Registration Statement effective, the Commission is not foreclosed from taking any action with respect to the Registration Statement;
●
The
action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective,
does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement;
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.
By:
/s/
Riccardo Delle Coste
Name:
Riccardo
Delle Coste
Title:
President
and Chief Executive Officer