SEC Comment Letter 0000000000-23-000190 to ALKALINE WATER Co INC (WTER) (CIK 0001532390) (WTER)
ALKALINE WATER Co INC (WTER) (CIK 0001532390)
Date: Jan. 6, 2023 · CIK: 0001532390 · Accession: 0000000000-23-000190
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File numbers found in text: 333-269044
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United States securities and exchange commission logo
January 6, 2023
Frank Lazaran
President and Chief Executive Officer
The Alkaline Water Company Inc.
8541 E Anderson Drive, Suite 100
Scottsdale, AZ 85255
Re:The Alkaline Water Company Inc.
Registration Statement on Form S-3
Filed December 28, 2022
File No. 333-269044
Dear Frank Lazaran:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Kate Beukenkamp at 202-551-3861 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Virgil Hlus