CORRESP Filing
Reborn Coffee, Inc.
Date: April 15, 2025 · CIK: 0001707910 · Accession: 0001213900-25-031830
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286468
Letter
Re: Reborn Coffee, Inc.
Reborn Coffee, Inc. 580 N. Berry Street Brea, CA 92821
April 15, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Registration Statement on Form S-1, amended
File No. 333-286468
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 on Form S-1 (the "Registration Statement") be declared effective at 9:00 a.m., Eastern Time, on Thursday, April 17, 2025, 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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CORRESP 1 filename1.htm Reborn Coffee, Inc. 580 N. Berry Street Brea, CA 92821 April 15, 2025 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. 333-286468 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 on Form S-1 (the "Registration Statement") be declared effective at 9:00 a.m., Eastern Time, on Thursday, April 17, 2025, 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.