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SEC Comment Letter 0000000000-25-002392 to Zevia PBC (ZVIA)

Zevia PBC
Date: March 4, 2025 · CIK: 0001854139 · Accession: 0000000000-25-002392

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File numbers found in text: 333-285266

Date
March 4, 2025
Author
Amy Taylor
Form
UPLOAD
Company
Zevia PBC

Letter

March 4, 2025 Amy Taylor Chief Executive Officer Zevia PBC 15821 Ventura Blvd., Suite 135 Encino, CA 91436 Re:Zevia PBC Registration Statement on Form S-3 Filed on February 26, 2025 File No. 333-285266 Dear Amy Taylor: 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 Sarah Sidwell at 202-551-4733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:Stewart McDowell

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March 4, 2025
Amy Taylor
Chief Executive Officer
Zevia PBC
15821 Ventura Blvd., Suite 135
Encino, CA 91436
Re:Zevia PBC
Registration Statement on Form S-3
Filed on February 26, 2025
File No. 333-285266
Dear Amy Taylor:
            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 Sarah Sidwell at 202-551-4733 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Stewart McDowell