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
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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.