Correspondence 0001493152-23-033622 from Spirits Capital Corp (SSCC) (CIK 0001881767)

Spirits Capital Corp (SSCC) (CIK 0001881767)
Date: Sept. 25, 2023 · CIK: 0001881767 · Accession: 0001493152-23-033622

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AI Filing Summary & Sentiment

Date

August 10, 2023

Author

Spirits

Form

CORRESP

Company

Spirits Capital Corp (SSCC) (CIK 0001881767)

Letter

VIA EDGAR Division of Corporation Finance Office of Real Estate and Construction Ms. Sonia Bednarowski / Mr. John Dana Brown Re: Spirits Capital Corporation Offering Statement on Form 1-A , initially filed August 10, 2023 File No.: 02412312

Dear Ms. Bednarowski and Mr. Brown:

On behalf of Spirits Capital Corporation, we hereby request qualification of the above-referenced offering statement at 4:00 PM, Eastern Time, on Wednesday, September 27, 2023, or as soon thereafter as is practicable.

We understand 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. We also acknowledge that following qualification, Rule 257 of Regulation A requires the Company to file periodic and current reports, including a Form 1-K which will be due within 120 calendar days after the end of the fiscal year covered by the report.

Should you have any questions relating to the foregoing or wish to discuss any aspect of the Company’s filing, please contact our counsel Ruba Qashu, Partner, Barton LLP at 949-355-5405.

Sincerely,
Spirits
Capital Corporation

Show Raw Text

CORRESP
1
filename1.htm

September
25, 2023

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

Office
of Real Estate and Construction

100
F Street, N.E.

Washington,
D.C. 20549

    Attn:

    Ms.
    Sonia Bednarowski / Mr. John Dana Brown

    Re:
    Spirits
    Capital Corporation

    Offering
    Statement on Form 1-A , initially filed August 10, 2023

    File
    No.: 02412312

Dear
Ms. Bednarowski and Mr. Brown:

On
behalf of Spirits Capital Corporation, we hereby request qualification of the above-referenced offering statement at 4:00
PM, Eastern Time, on Wednesday, September 27, 2023, or as soon thereafter as is practicable.

We
understand 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. We also acknowledge that following qualification, Rule 257 of Regulation
A requires the Company to file periodic and current reports, including a Form 1-K which will be due within 120 calendar days after the
end of the fiscal year covered by the report.

Should
you have any questions relating to the foregoing or wish to discuss any aspect of the Company’s filing, please contact our counsel
Ruba Qashu, Partner, Barton LLP at 949-355-5405.

    Sincerely,

    Spirits
    Capital Corporation

    /s/
    Todd Sanders

    Todd
    Sanders

    Chief
    Executive Officer and Chairman

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