Correspondence 0001493152-23-019239 from KONA GOLD BEVERAGE, INC. (KGKG) (CIK 0001802546) (KGKG)
KONA GOLD BEVERAGE, INC. (KGKG) (CIK 0001802546)
Date: May 26, 2023 · CIK: 0001802546 · Accession: 0001493152-23-019239
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File numbers found in text: 333-272118
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Kona
Gold Beverage, Inc.
746 North Drive, Suite A
Melbourne, Florida 32934
(844) 714-2224
May
26, 2023
VIA
EDGAR AND EMAIL
Bradley
Ecker
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Re:
Kona Gold Beverage, Inc.
Registration Statement on Form S-1
Filed May 22, 2023
File No. 333-272118
Dear
Mr. Ecker:
Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, Kona Gold Beverage, Inc. (the “Company”), hereby requests
that the effectiveness of the Company’s Registration Statement on Form S-1 (File No. 333-272118) be accelerated by the U.S. Securities
and Exchange Commission to 9:00 AM Eastern Time on May 31, 2023, or as soon as possible thereafter.
The
Company hereby authorizes Randolf W. Katz of Clark Hill LLP to modify or withdraw this request for acceleration either orally or in writing.
Please contact Mr. Katz at (949) 697-3103 with any questions you may have concerning this request, and please notify him when this request
for acceleration has been granted.
Very truly yours,
Kona Gold Beverage, Inc.
By:
/s/ Robert Clark
Robert Clark
Chairman of the Board,
Chief Executive Officer, and President