SEC Comment Letter for 1606 (CBDW) — Jan 27, 2026
1606 CORP.
Date: Jan. 27, 2026 · CIK: 0001877461 · Accession: 0000000000-26-000867
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File numbers found in text: 333-292787
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<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>