SEC Comment Letter 0000000000-25-003929 to Reborn Coffee, Inc. (REBN)
Reborn Coffee, Inc.
Date: April 14, 2025 · CIK: 0001707910 · Accession: 0000000000-25-003929
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286468
Letter
Re: Reborn Coffee, Inc. Registration Statement on Form S-1 Filed April 10, 2025 File No. 333-286468 Dear Jay Kim:
April 14, 2025
Jay Kim Chief Executive Officer Reborn Coffee, Inc. 580 N. Berry Street Brea, CA 92821
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 Eddie Kim at 202-551-8713 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Matthew Ogurick
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 14, 2025 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 April 10, 2025 File No. 333-286468 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 Eddie Kim at 202-551-8713 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Matthew Ogurick </TEXT> </DOCUMENT>