SEC Company Response from SPLASH BEVERAGE GROUP, INC. (EDVA) (CIK 0001553788) (EDVA) — Feb 8, 2013
SPLASH BEVERAGE GROUP, INC. (EDVA) (CIK 0001553788)
Date: Feb. 8, 2013 · CIK: 0001553788 · Accession: 0001437904-13-000024
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-182639
Letter
Division of Corporation Finance United States Securities and Exchange Commission Re: Canfield Medical Supply, Inc. Registration Statement on Form S-1 File No. 333-182639
Dear Mr. Reynolds:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned, as President of Canfield Medical Supply, (the "Company"), respectfully requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated to 2:00 p.m., Eastern Time, on Tuesday, February 12, 2013, or as soon thereafter as is practicable.
In connection with this request, the Company acknowledges that:
•
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy or the accuracy of the disclosure in the filing; and
•
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
CANFIELD MEDICAL SUPPLY, INC.
Show Raw Text
CORRESP 1 filename1.htm Converted by EDGARwiz CANFIELD MEDICAL SUPPLY, INC. 4120 Boardman-Canfield Road Canfield, Ohio 44406 (330) 533-1914 February 8, 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. Registration Statement on Form S-1 File No. 333-182639 Dear Mr. Reynolds: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned, as President of Canfield Medical Supply, (the "Company"), respectfully requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated to 2:00 p.m., Eastern Time, on Tuesday, February 12, 2013, or as soon thereafter as is practicable. In connection with this request, the Company acknowledges that: • should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy or the accuracy of the disclosure in the filing; and • the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Sincerely, CANFIELD MEDICAL SUPPLY, INC. Michael J. West, President