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SEC Comment Letter 0000000000-26-000866 to AMERICAN REBEL HOLDINGS INC (AREB)

AMERICAN REBEL HOLDINGS INC
Date: Jan. 27, 2026 · CIK: 0001648087 · Accession: 0000000000-26-000866

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Document Type
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Summary

Reasoning

File numbers found in text: 333-292764

Date
January 21, 2026
Author
Charles A. Ross, Jr.
Form
UPLOAD
Company
AMERICAN REBEL HOLDINGS INC

Letter

January 21, 2026 Charles A. Ross, Jr. Chief Executive Officer AMERICAN REBEL HOLDINGS INC 218 3rd Avenue North, #400 Nashville, Tennessee 37201 Re:AMERICAN REBEL HOLDINGS INC Registration Statement on Form S-1 Filed on January 16, 2026 File No. 333-292764 Dear Charles A. Ross Jr.: 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 Bradley Ecker at 202-551-4985 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing

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January 21, 2026
Charles A. Ross, Jr.
Chief Executive Officer
AMERICAN REBEL HOLDINGS INC
218 3rd Avenue North, #400
Nashville, Tennessee 37201
Re:AMERICAN REBEL HOLDINGS INC
Registration Statement on Form S-1
Filed on January 16, 2026
File No. 333-292764
Dear Charles A. Ross Jr.:
            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 Bradley Ecker at 202-551-4985 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing