SEC Comment Letter 0000000000-23-005150 to Gaucho Group Holdings, Inc. (VINO) (CIK 0001559998)
Gaucho Group Holdings, Inc. (VINO) (CIK 0001559998)
Date: May 15, 2023 · CIK: 0001559998 · Accession: 0000000000-23-005150
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File numbers found in text: 333-271761
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United States securities and exchange commission logo
May 15, 2023
Scott Mathis
Chief Executive Officer
Gaucho Group Holdings, Inc.
112 NE 41st Street, Suite 106
Miami, FL 33137
Re:Gaucho Group Holdings, Inc.
Registration Statement on Form S-1
Filed May 9, 2023
File No. 333-271761
Dear Scott Mathis:
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 Pearlyne Paulemon at 202-551-8714 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Victoria Bantz