Correspondence 0001062993-23-000623 from ALKALINE WATER Co INC (WTER) (CIK 0001532390) (WTER)

ALKALINE WATER Co INC (WTER) (CIK 0001532390)
Date: Jan. 6, 2023 · CIK: 0001532390 · Accession: 0001062993-23-000623

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AI Filing Summary & Sentiment

File numbers found in text: 333-269044

Date

January 6, 2023

Author

Not clearly detected

Form

CORRESP

Company

ALKALINE WATER Co INC (WTER) (CIK 0001532390)

Letter

January 6, 2023 VIA EDGAR United States Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Attention: Division of Corporation Finance

Re: The Alkaline Water Company Inc. (the "Company") Registration Statement on Form S-3 File No. 333-269044

Dear Sirs/Mesdames:

In connection with the Company's Registration Statement on Form S-3, the Company hereby requests acceleration of the effective date of the above-referenced Registration Statement to 4:30 p.m. (Eastern time), Wednesday, January 11, 2023 or as soon thereafter as possible, in accordance with Rule 461(a) of Regulation C.

We trust you will find the foregoing to be in order. Please do not hesitate to contact the undersigned should you have any questions in this regard.

Yours truly,

THE ALKALINE WATER COMPANY INC.

/s/ Frank Lazaran

Frank Lazaran

President, Chief Executive Officer and Director

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CORRESP
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filename1.htm

    The Alkaline Water Company Inc.: CORRESP - Filed by newsfilecorp.com

    THE ALKALINE WATER COMPANY INC.
8541 E Anderson Drive, Suite 100
Scottsdale, AZ  85255

    January 6, 2023

    VIA EDGAR

    United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

    Attention: Division of Corporation Finance

    Dear Sirs/Mesdames:

                Re: The Alkaline Water Company Inc. (the "Company")
Registration Statement on Form S-3
File No. 333-269044

    In connection with the Company's Registration Statement on Form S-3, the Company hereby requests acceleration of the effective date of the above-referenced Registration Statement to 4:30 p.m. (Eastern time), Wednesday, January 11, 2023 or as soon thereafter as possible, in accordance with Rule 461(a) of Regulation C.

    We trust you will find the foregoing to be in order.  Please do not hesitate to contact the undersigned should you have any questions in this regard.

    Yours truly,

            THE ALKALINE WATER COMPANY INC.

            /s/ Frank Lazaran

            Frank Lazaran

            President, Chief Executive Officer and Director

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