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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

AI Filing Summary & Sentiment

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Document Type
Confidence
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Summary

Reasoning

File numbers found in text: 000-55114

Date
April 4, 2014
Author
/s/ Steve Lo
Form
UPLOAD
Company
SPLASH BEVERAGE GROUP, INC. (EDVA) (CIK 0001553788)

Letter

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

Show Raw Text
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