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
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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