SEC Comment Letter 0000000000-23-004251 to SPLASH BEVERAGE GROUP, INC. (SBEV)
SPLASH BEVERAGE GROUP, INC.
Date: April 26, 2023 · CIK: 0001553788 · Accession: 0000000000-23-004251
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File numbers found in text: 333-271394
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United States securities and exchange commission logo
April 26, 2023
Robert Nistico
Chief Executive Officer
Splash Beverage Group, Inc.
1314 E Las Olas Blvd. Suite 221
Fort Lauderdale, Florida 33301
Re:Splash Beverage Group, Inc.
Registration Statement on Form S-3
Filed April 21, 2023
File No. 333-271394
Dear Robert Nistico:
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 Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Darrin Ocasio