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SEC Comment Letter for Tradewinds Universal (TRWD) — Feb 19, 2026

Tradewinds Universal
Date: Feb. 19, 2026 · CIK: 0001916558 · Accession: 0000000000-26-001721

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-293457

Date
February 19, 2026
Author
Division of
Form
UPLOAD
Company
Tradewinds Universal

Letter

Re: Tradewinds Universal Registration Statement on Form S-1 Filed February 13, 2026 File No. 333-293457 Dear Andrew Read:

February 19, 2026

Andrew Read Chief Executive Officer Tradewinds Universal 501 Mercury Lane Brea, CA 92821

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 Jenny O'Shanick at 202-551-8005 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Mont E Tanner

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 19, 2026

Andrew Read
Chief Executive Officer
Tradewinds Universal
501 Mercury Lane
Brea, CA 92821

 Re: Tradewinds Universal
 Registration Statement on Form S-1
 Filed February 13, 2026
 File No. 333-293457
Dear Andrew Read:

 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 Jenny O'Shanick at 202-551-8005 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
cc: Mont E Tanner
</TEXT>
</DOCUMENT>