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Correspondence 0001731122-25-001716 from SPLASH BEVERAGE GROUP, INC. (SBEV)

SPLASH BEVERAGE GROUP, INC.
Date: Dec. 23, 2025 · CIK: 0001553788 · Accession: 0001731122-25-001716

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File numbers found in text: 333-292368

Date
December 23, 2025
Author
By
Form
CORRESP
Company
SPLASH BEVERAGE GROUP, INC.

Letter

Splash Beverage Group, Inc.

1314 E Las Olas Blvd, Suite 221

Fort Lauderdale, FL 33301

(954)-745-5815

December 23, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street NE

Washington, D.C. 20549

Re: Splash Beverage Group, Inc.

Registration Statement on Form S-1

Filed December 22, 2025

File No. 333-292368

Ladies and Gentlemen:

In accordance with Rule 461 promulgated pursuant to the Securities Act of 1933, Splash Beverage Group, Inc. is hereby requesting that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it will become effective at 4:00 pm, Eastern Time on Monday, December 29, 2025, or as soon thereafter as may be practicable.

Please direct any questions concerning this letter to Constantine Christakis, Esq. or Michael D. Harris, Esq. of Nason Yeager Gerson Harris & Fumero, P.A., the Company's legal counsel, at 561-302-6158, cchristakis@nasonyeager.com, or 561-644-2222, mharris@nasonyeager.com.

Sincerely,
Splash Beverage Group, Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 Splash Beverage Group, Inc.

 1314 E Las Olas Blvd, Suite 221

 Fort Lauderdale, FL 33301

 (954)-745-5815

 December 23, 2025

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 Office of Manufacturing

 100 F Street NE

 Washington, D.C. 20549

 Re:
 Splash Beverage Group, Inc.

 Registration Statement on Form S-1

 Filed December 22, 2025

 File No. 333-292368

 Ladies and Gentlemen:

 In accordance with Rule 461 promulgated
pursuant to the Securities Act of 1933, Splash Beverage Group, Inc. is hereby requesting that the effective date of the above-referenced
Registration Statement on Form S-1 be accelerated so that it will become effective at 4:00 pm, Eastern Time on Monday, December 29, 2025,
or as soon thereafter as may be practicable.

 Please direct any questions concerning
this letter to Constantine Christakis, Esq. or Michael D. Harris, Esq. of Nason Yeager Gerson Harris & Fumero, P.A., the Company's
legal counsel, at 561-302-6158, cchristakis@nasonyeager.com, or 561-644-2222, mharris@nasonyeager.com.

 Sincerely,

 Splash Beverage Group, Inc.

 By:
 /s/William Meissner

 William Meissner, President