SEC Company Response from 1606 (CBDW) — Jan 26, 2026
1606 CORP.
Date: Jan. 26, 2026 · CIK: 0001877461 · Accession: 0001477932-26-000388
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File numbers found in text: 333-292787
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CORRESP 1 filename1.htm cbdw_corresp.htm 1606 CORP. 2425 E. Camelback Rd Suite 150 Phoenix, AZ 85016 January 26, 2026 VIA EDGAR Division of Corporation Finance Office of Technology Securities and Exchange Commission Washington, DC 20549 Attention: Ms. Woo Re: 1606 Corp. Registration Statement on Form S-1 Filed January 16, 2026 File No. 333-292787 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned, on behalf of 1606 Corp., a Nevada corporation (the “ Issuer ”), respectfully requests that the effective date of the Registration Statement on Form S-1 referenced above be accelerated so that it will become effective at 1:00 P.M., Eastern Time, on January 28, 2026, or as soon as practicable thereafter. There are no underwriters in connection with the registration and, therefore, no request for acceleration or consent by an underwriter has been filed herewith. The Issuer hereby authorizes Brian Higley of Business Legal Advisors, LLC to orally modify or withdraw this request for acceleration. If you have any questions regarding the foregoing, please contact Mr. Higley at (801) 634-1984 or by e-mail (brian@businesslegaladvisor.com ). Thank you in advance for your assistance. Very truly yours, 1606 Corp. By: /s/ Austen Lambrecht Name: Austen Lambrecht Title: CEO cc: Brian Higley, Esq., Business Legal Advisors, LLC