SEC Comment Letter 0000000000-24-010529 to Reborn Coffee, Inc. (REBN)
Reborn Coffee, Inc.
Date: Sept. 17, 2024 · CIK: 0001707910 · Accession: 0000000000-24-010529
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-282040
Letter
September 17, 2024 Jay Kim Chief Executive Officer Reborn Coffee, Inc. 580 N. Berry Street Brea, CA 92821 Re:Reborn Coffee, Inc. Registration Statement on Form S-1 Filed September 11, 2024 File No. 333-282040 Dear Jay 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 Cara Wirth at 202-551-7127 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Matthew Ogurick
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September 17, 2024
Jay Kim
Chief Executive Officer
Reborn Coffee, Inc.
580 N. Berry Street
Brea, CA 92821
Re:Reborn Coffee, Inc.
Registration Statement on Form S-1
Filed September 11, 2024
File No. 333-282040
Dear Jay 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 Cara Wirth at 202-551-7127 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Matthew Ogurick