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SEC Comment Letter for 1606 (CBDW) — Jan 27, 2026

1606 CORP.
Date: Jan. 27, 2026 · CIK: 0001877461 · Accession: 0000000000-26-000867

Offering / Registration Process

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File numbers found in text: 333-292787

Date
January 22, 2026
Author
Division of
Form
UPLOAD
Company
1606 CORP.

Letter

Re: 1606 Corp. Registration Statement on Form S-1 Filed January 16, 2026 File No. 333-292787 Dear Austen Lambrecht:

January 22, 2026

Austen Lambrecht Chief Executive Officer 1606 Corp. 2425 E. Camelback Rd Suite 150 Phoenix, AZ 85016

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 Jan Woo at 202-551-3453 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Technology
cc: Brian Higley, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 22, 2026

Austen Lambrecht
Chief Executive Officer
1606 Corp.
2425 E. Camelback Rd Suite 150
Phoenix, AZ 85016

 Re: 1606 Corp.
 Registration Statement on Form S-1
 Filed January 16, 2026
 File No. 333-292787
Dear Austen Lambrecht:

 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 Jan Woo at 202-551-3453 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Technology
cc: Brian Higley, Esq.
</TEXT>
</DOCUMENT>