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
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CORRESP 1 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