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CORRESP Filing

Zevia PBC
Date: May 28, 2025 · CIK: 0001854139 · Accession: 0001104659-25-053553

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File numbers found in text: 333-285266

Date
May 28, 2025
Author
ZEVIA PBC
Form
CORRESP
Company
Zevia PBC

Letter

Zevia PBC

15821 Ventura Blvd., Suite 135

Encino, California 91436

May 28, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention: Sarah Sidwell

Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-285266)

Ms. Sidwell,

Zevia PBC (the "Company") hereby respectfully requests that, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the effectiveness of its Registration Statement on Form S-3 (File No. 333-285266) be accelerated and that it be declared effective on Friday, May 30, 2025, at 4:00 p.m. Eastern time, or as soon as practicable thereafter.

Please direct any questions regarding this filing to Stewart McDowell of Gibson, Dunn & Crutcher LLP at (415) 393-8322.

Sincerely,
ZEVIA PBC

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CORRESP
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 filename1.htm

 Zevia PBC

 15821 Ventura Blvd.,
Suite 135

 Encino, California 91436

 May 28, 2025

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, DC 20549

 Attention: Sarah Sidwell

 Re:
 Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-285266)

 Ms. Sidwell,

 Zevia PBC (the "Company") hereby
respectfully requests that, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the effectiveness of its
Registration Statement on Form S-3 (File No. 333-285266) be accelerated and that it be declared effective on
Friday, May 30, 2025, at 4:00 p.m. Eastern time, or as soon as practicable thereafter.

 Please direct any questions regarding this
filing to Stewart McDowell of Gibson, Dunn & Crutcher LLP at (415) 393-8322.

 Sincerely,

 ZEVIA PBC

 By:

 /s/ Girish Satya

 Girish Satya

 Chief Financial Officer

 cc:
 Stewart McDowell, Gibson, Dunn & Crutcher LLP