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Correspondence 0001213900-23-009791 from AMAZE HOLDINGS, INC. (AMZE)

AMAZE HOLDINGS, INC.
Date: Feb. 9, 2023 · CIK: 0001880343 · Accession: 0001213900-23-009791

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File numbers found in text: 333-269082

Date
Feb. 9, 2023
Author
Chief
Form
CORRESP
Company
AMAZE HOLDINGS, INC.

Letter

Fresh Vine Wine, Inc.

Wayzata Blvd. #1147

Minnetonka, MN 55305

February 9, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

F Street, N.E.

Washington, DC 20549

Attention: Mr. Gregory Herbers

Erin Purnell

Re: Fresh Vine Wine, Inc.

Registration Statement on Form S-1

Filed December 30, 2022

File No. 333-269082

Request for Acceleration of Effective Date

Requested Date: February 14, 2023

Requested Time: 10:00 a.m. Eastern Time

Ladies and gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Fresh Vine Wine, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-269082) (the “Registration Statement”) to become effective at 10:00 a.m. Eastern Time on Tuesday, February 14, 2023, or as soon thereafter as is practicable.

If you have questions or comments regarding this request, please contact Alan M. Gilbert of Maslon LLP, counsel to the Company, at (612) 672-8381. Once the Registration Statement has been declared effective, please confirm that event with Mr. Gilbert orally or by email at alan.gilbert@maslon.com. The Company authorizes Mr. Gilbert to orally modify or withdraw this request for acceleration.

Very
truly yours,
Fresh
Vine Wine, Inc.

Show Raw Text
CORRESP
1
filename1.htm

Fresh
Vine Wine, Inc.

11500
Wayzata Blvd. #1147

Minnetonka,
MN 55305

February
9, 2023

VIA
EDGAR

United
States Securities and Exchange Commission

Division
of Corporation Finance

Office
of Manufacturing

100
F Street, N.E.

Washington,
DC 20549

Attention: Mr.
                                            Gregory Herbers

  Erin
Purnell

Re: Fresh
                                            Vine Wine, Inc.

Registration
Statement on Form S-1

Filed
December 30, 2022

File
No. 333-269082

Request
for Acceleration of Effective Date

    Requested Date:
    February 14, 2023

    Requested Time:
    10:00 a.m. Eastern Time

Ladies
and gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Fresh Vine Wine, Inc. (the “Company”) hereby requests
that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-1
(File No. 333-269082) (the “Registration Statement”) to become effective at 10:00 a.m. Eastern Time on Tuesday,
February 14, 2023, or as soon thereafter as is practicable.

If
you have questions or comments regarding this request, please contact Alan M. Gilbert of Maslon LLP, counsel to the Company, at (612)
672-8381. Once the Registration Statement has been declared effective, please confirm that event with Mr. Gilbert orally or by email
at alan.gilbert@maslon.com. The Company authorizes Mr. Gilbert to orally modify or withdraw this request for acceleration.

Very
truly yours,

Fresh
Vine Wine, Inc.

    By:

    /s/
    James Spellmire

    James
    Spellmire

    Chief
    Financial Officer

    cc:
    Rick
    Nechio, Fresh Vine Wine, Inc.

    Alan
    M. Gilbert, Maslon LLP

    Ryan
    C. Brauer, Fredrikson & Byron, P.A.

    Andrew
    Nick, Fredrikson & Byron, P.A.