SEC Company Response from Functional Brands Inc. (MEHA) (CIK 0001837254) (MEHA) — Feb 14, 2025
Functional Brands Inc. (MEHA) (CIK 0001837254)
Date: Feb. 14, 2025 · CIK: 0001837254 · Accession: 0001213900-25-013762
AI Filing Summary & Sentiment
File numbers found in text: 333-284180
Referenced dates: February 13, 2025
Letter
Functional Brands Inc.
6400 SW Rosewood Street
Lake Oswego, OR 97035
February 14, 2025
Gary Newberry
U.S. Securities & Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Gary Newberry, Vanessa Robertson, Daniel Crawford and Laura Crotty
Re: Functional Brands Inc.
Amendment No. 5 to Registration Statement on Form S-1
Filed February 13, 2025
File No. 333-284180
Ladies and Gentlemen:
By letter dated February 13, 2025, the staff (the “Staff,” “you” or “your”) of the U.S. Securities & Exchange Commission (the “Commission”) provided Functional Brands Inc. (the “Company,” “we,” “us” or “our”) with its comments to the Company’s Amendment No. 5 to Registration Statement on Form S-1 filed February 13, 2025. We are in receipt of your letter and set forth below are the Company’s responses to the Staff’s comments.
Amendment No. 5 to Registration Statement on Form S-1 Filed February 13, 2025
Signatures, page II-5
1. Please amend your registration statement to include the signatures of your principal accounting officer and the majority of the board of directors, as required by Form S-1.
Response: The company has revised the registration statement to address the Staff’s comment.
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Thank you for your assistance in reviewing this filing.
Very Truly Yours,
/s/ Eric Gripentrog
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Functional Brands Inc.
6400 SW Rosewood Street
Lake Oswego, OR 97035
February 14, 2025
Gary Newberry
U.S. Securities & Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Gary Newberry, Vanessa Robertson, Daniel
Crawford and Laura Crotty
Re:
Functional Brands Inc.
Amendment No. 5 to Registration Statement on Form S-1
Filed February 13, 2025
File No. 333-284180
Ladies and Gentlemen:
By letter dated February 13, 2025, the staff (the
“Staff,” “you” or “your”) of the U.S. Securities & Exchange Commission (the
“Commission”) provided Functional Brands Inc. (the “Company,” “we,” “us”
or “our”) with its comments to the Company’s Amendment No. 5 to Registration Statement on Form S-1 filed February
13, 2025. We are in receipt of your letter and set forth below are the Company’s responses to the Staff’s comments.
Amendment No. 5 to Registration Statement on Form
S-1 Filed February 13, 2025
Signatures, page II-5
1. Please amend your registration statement to
include the signatures of your principal accounting officer and the majority of the board of directors, as required by Form S-1.
Response: The company has revised
the registration statement to address the Staff’s comment.
\
Thank you for your assistance in reviewing this filing.
Very Truly Yours,
/s/ Eric Gripentrog
Eric Gripentrog
Chief Executive Officer
Functional Brands Inc.
6400 SW Rosewood Street
Lake Oswego, OR 97035