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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

Date
April 14, 2026
Author
Submitted
Form
CORRESP
Company
WINNERS, INC. (WNRS, WNRSD) (CIK 0001587603)

Letter

United States Securities and Exchange Commission Division of Corporate Finance Office of Trade & Services 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

Show Raw Text
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