SEC Company Response from SPLASH BEVERAGE GROUP, INC. (EDVA) (CIK 0001553788) (EDVA) — Feb 4, 2013
SPLASH BEVERAGE GROUP, INC. (EDVA) (CIK 0001553788)
Date: Feb. 4, 2013 · CIK: 0001553788 · Accession: 0001437904-13-000018
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-182639
Referenced dates: February 1, 2013, January 17, 2013
Letter
Division of Corporation Finance United States Securities and Exchange Commission Canfield Medical Supply, Inc. Amendment No. 5 to Registration Statement on Form S-1 Filed January 24, 2013 File No. 333-182639
Dear Mr. Reynolds:
This letter will serve as a response and/or explanation with respect to the comments in your letter dated February 1, 2013 (the "Comment Letter") regarding Canfield Medical Supply, Inc. ("Canfield" or the "Company"). The entire text of the comments contained in your comment letter has been reproduced in this letter for ease of reference. A response to each comment is set forth immediately below the text of the comment.
Form S-1/A, filed January 24, 2013
Executive Compensation
Summary Compensation, page 30
1.
Please revise the first paragraph to clarify that the disclosure addresses all compensation awarded to, earned by, or paid to the named executive officers.
We have made the requested revision in the first paragraph under Summary Compensation on page 30.
2.
We note your revised disclosure in response to comment 2 of our letter dated January 17, 2013. Specifically, we note that the Summary Compensation Table indicates that Mr. Michael West earned a $33,000 salary in 2012. Please revise to reconcile this compensation amount with your statement following the Summary Compensation Table that you “currently pay [y]our President a salary of $1,000 per week and we intend to continue this during the next twelve months.”
We have changed the sentence regarding the President’s salary to state that he is making $3,000 per month.
John Reynolds, Assistant Director
Division of Corporation Finance
February 4, 2013
Page 2
Pursuant to my telephone conversation with Erin Wilson, we have attached page 30 of the Prospectus with the changes marked to show the two changes made in response to the Staff’s comments. We would like to request that you consider allowing us to include these changes in the Rule 424(b) Prospectus instead of filing another amendment to the registration statement.
* * * * *
Thank you for your attention to this matter. Please contact the undersigned if you have any questions or need any additional information.
Sincerely,
JIN, SCHAUER & SAAD LLC
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CORRESP
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Converted by EDGARwiz
600 17th Street, Suite 2700, Denver, Colorado 80202
Main: (720) 889-2211 Fax: (720) 889-2222
February 4, 2013
John Reynolds, Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street
Washington, DC 20549
Re:
Canfield Medical Supply, Inc.
Amendment No. 5 to Registration Statement on Form S-1
Filed January 24, 2013
File No. 333-182639
Dear Mr. Reynolds:
This letter will serve as a response and/or explanation with respect to the comments in your letter dated February 1, 2013 (the "Comment Letter") regarding Canfield Medical Supply, Inc. ("Canfield" or the "Company"). The entire text of the comments contained in your comment letter has been reproduced in this letter for ease of reference. A response to each comment is set forth immediately below the text of the comment.
Form S-1/A, filed January 24, 2013
Executive Compensation
Summary Compensation, page 30
1.
Please revise the first paragraph to clarify that the disclosure addresses all compensation awarded to, earned by, or paid to the named executive officers.
We have made the requested revision in the first paragraph under Summary Compensation on page 30.
2.
We note your revised disclosure in response to comment 2 of our letter dated January 17, 2013. Specifically, we note that the Summary Compensation Table indicates that Mr. Michael West earned a $33,000 salary in 2012. Please revise to reconcile this compensation amount with your statement following the Summary Compensation Table that you “currently pay [y]our President a salary of $1,000 per week and we intend to continue this during the next twelve months.”
We have changed the sentence regarding the President’s salary to state that he is making $3,000 per month.
John Reynolds, Assistant Director
Division of Corporation Finance
February 4, 2013
Page 2
Pursuant to my telephone conversation with Erin Wilson, we have attached page 30 of the Prospectus with the changes marked to show the two changes made in response to the Staff’s comments. We would like to request that you consider allowing us to include these changes in the Rule 424(b) Prospectus instead of filing another amendment to the registration statement.
* * * * *
Thank you for your attention to this matter. Please contact the undersigned if you have any questions or need any additional information.
Sincerely,
JIN, SCHAUER & SAAD LLC
By
Jon D. Sawyer
ATTACHMENT