SEC Comment Letter for SPLASH BEVERAGE GROUP, INC. (EDVA) (CIK 0001553788) (EDVA) — Apr 4, 2014
SPLASH BEVERAGE GROUP, INC. (EDVA) (CIK 0001553788)
Date: April 4, 2014 · CIK: 0001553788 · Accession: 0000000000-14-016943
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File numbers found in text: 000-55114
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April 4, 2014 Via E-mail Michael J. West, President Canfield Medical Supply, Inc. 4120 Boardman -Canfield Road Canfield, Ohio 44406 Re: Canfield Medical Supply, Inc. Form 8 -K Filed March 28 , 2014 File No. 000-55114 Dear Mr. West : We have comple ted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may no t assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Steve Lo Steve Lo Staff Acc ountant