SEC Comment Letter 0000000000-23-011635 to Reborn Coffee, Inc. (REBN)
Reborn Coffee, Inc.
Date: Oct. 24, 2023 · CIK: 0001707910 · Accession: 0000000000-23-011635
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-275070
Letter
United States securities and exchange commission logo October 24, 2023 Stephan Kim Chief Financial Officer Reborn Coffee, Inc. 580 N. Berry Street Brea, CA 92821 Re:Reborn Coffee, Inc. Registration Statement on Form S-3 Filed October 18, 2023 File No. 333-275070 Dear Stephan Kim: 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 Rucha Pandit at 202-551-6022 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Matthew Ogurick
Show Raw Text
United States securities and exchange commission logo
October 24, 2023
Stephan Kim
Chief Financial Officer
Reborn Coffee, Inc.
580 N. Berry Street
Brea, CA 92821
Re:Reborn Coffee, Inc.
Registration Statement on Form S-3
Filed October 18, 2023
File No. 333-275070
Dear Stephan Kim:
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 Rucha Pandit at 202-551-6022 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Matthew Ogurick