Correspondence 0001213900-24-084725 from Reborn Coffee, Inc. (REBN)
Reborn Coffee, Inc.
Date: Oct. 2, 2024 · CIK: 0001707910 · Accession: 0001213900-24-084725
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-282040
Letter
Reborn Coffee, Inc.
580 N. Berry Street
Brea, CA 92821
October 2, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Reborn Coffee, Inc.
Registration Statement on Form S-1, amended
File No. 333-282040
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Reborn Coffee, Inc. (the “Company”) hereby requests that the above-captioned registration statement (the “Registration Statement”) be declared effective at 4:00 p.m., Eastern Time, on Friday, October 4, 2024, or as soon thereafter as may be practicable.
We acknowledge that a declaration by the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, that the Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement. We further acknowledge that such a declaration of effectiveness does not relieve the Company from our full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments to the Registration Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Should you have any questions regarding this matter or need any additional information, please contact the Company’s legal counsel, Mr. Matthew Ogurick of Pryor Cashman LLP, at (212) 326-0243.
Very truly yours,
/s/ Jay Kim
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Reborn
Coffee, Inc.
580 N. Berry Street
Brea, CA 92821
October 2, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
Reborn Coffee, Inc.
Registration Statement on Form S-1, amended
File No. 333-282040
Ladies and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Reborn Coffee, Inc. (the “Company”)
hereby requests that the above-captioned registration statement (the “Registration Statement”) be declared effective at 4:00
p.m., Eastern Time, on Friday, October 4, 2024, or as soon thereafter as may be practicable.
We acknowledge that a declaration
by the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, that the
Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement.
We further acknowledge that such a declaration of effectiveness does not relieve the Company from our full responsibility for the adequacy
and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments to the Registration
Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person
under the federal securities laws of the United States.
Should you have any questions
regarding this matter or need any additional information, please contact the Company’s legal counsel, Mr. Matthew Ogurick of Pryor
Cashman LLP, at (212) 326-0243.
Very truly yours,
/s/ Jay Kim
Jay Kim
Chief Executive Officer
cc:
Matthew Ogurick, Esq.