Correspondence 0001493152-26-016611 from WINNERS, INC. (WNRS, WNRSD) (CIK 0001587603)
WINNERS, INC. (WNRS, WNRSD) (CIK 0001587603)
Date: April 14, 2026 · CIK: 0001587603 · Accession: 0001493152-26-016611
AI Filing Summary & Sentiment
File numbers found in text: 024-12729
Referenced dates: April 8, 2025
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CORRESP
1
filename1.htm
WINNERS,
INC.
401
Ryland Street, Suite 200-A
Reno,
NV 89502
April
14, 2025
Alyssa
Wall
Jason
Drory
United
States Securities and Exchange Commission
Division
of Corporate Finance
Office
of Trade & Services
Washington,
DC
Re:
Winners,
Inc.
Offering
Statement on Form 1-A
Filed
March 26, 2026
File
No. 024-12729
Dear
Ms. Wall and Mr. Drory,
We
are in receipt of your comment letter dated April 8, 2025 in the above referenced matter and hereby respond to same as follows:
Offering
Statement on Form 1-A
General
1.
Please
review your filing to include the historical financial statements of Winners, Inc. pursuant to (a) and (b) of Part F/S of Form 1-A.
RESPONSE:
We have updated and amended the Form 1-A accordingly.
2.
Pursuant
to (b)(3) of Part F/S of Form 1-A, please update your financial statements to present financial statements for the years ended December
31, 2025 and December 31, 2024. Update any associated financial information in relevant sections of the filing as necessary.
RESPONSE:
We have updated and amended the Form 1-A accordingly.
Additionally,
we have filed the required notification filing with the State of Florida and we will not request qualification until such time as we
can confirm in writing that we are cleared within the State of Florida.
There
are no participants in the offering that are required to clear compensation arrangements with FINRA.
Respectfully
Submitted,
/s/
B. Michael Friedman
B.
Michael Friedman, President,
Chief Executive Officer and Director