SEC Comment Letter 0000000000-23-008203 to AMERICAN REBEL HOLDINGS INC (AREB)
AMERICAN REBEL HOLDINGS INC
Date: Aug. 1, 2023 · CIK: 0001648087 · Accession: 0000000000-23-008203
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-273379
Letter
United States securities and exchange commission logo August 1, 2023 Charles Ross, Jr. Chief Executive Officer American Rebel Holdings, Inc. 909 18th Avenue South, Suite A Nashville, TN 37212 Re:American Rebel Holdings, Inc. Registration Statement on Form S-1 Filed July 21, 2023 File No. 333-273379 Dear Charles Ross: We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Registration Statement on Form S-1 filed July 21, 2023 General 1.Please file the audited financial statements of the Champion Entities as of and for the years ended December 31, 2021, and 2020, and the unaudited pro forma financial statements for the registrant, giving effect to the acquisition of the Champion Entities, as of and for the three months ended March 31, 2022, and 2021, or explain why you do not believe that you are required to do so.
FirstName LastNameCharles Ross, Jr. Comapany NameAmerican Rebel Holdings, Inc. August 1, 2023 Page 2 FirstName LastName Charles Ross, Jr. American Rebel Holdings, Inc. August 1, 2023 Page 2 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Patrick Fullem at (202) 551-8337 or Erin Purnell at (202) 551-3454 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Steven Lipstein
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United States securities and exchange commission logo
August 1, 2023
Charles Ross, Jr.
Chief Executive Officer
American Rebel Holdings, Inc.
909 18th Avenue South, Suite A
Nashville, TN 37212
Re:American Rebel Holdings, Inc.
Registration Statement on Form S-1
Filed July 21, 2023
File No. 333-273379
Dear Charles Ross:
We have limited our review of your registration statement to those issues we have
addressed in our comments. In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Registration Statement on Form S-1 filed July 21, 2023
General
1.Please file the audited financial statements of the Champion Entities as of and for the
years ended December 31, 2021, and 2020, and the unaudited pro forma financial
statements for the registrant, giving effect to the acquisition of the Champion Entities, as
of and for the three months ended March 31, 2022, and 2021, or explain why you do not
believe that you are required to do so.
FirstName LastNameCharles Ross, Jr.
Comapany NameAmerican Rebel Holdings, Inc.
August 1, 2023 Page 2
FirstName LastName
Charles Ross, Jr.
American Rebel Holdings, Inc.
August 1, 2023
Page 2
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Patrick Fullem at (202) 551-8337 or Erin Purnell at (202) 551-3454 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Steven Lipstein