SEC Comment Letter for Tradewinds Universal (TRWD) — Feb 19, 2026
Tradewinds Universal
Date: Feb. 19, 2026 · CIK: 0001916558 · Accession: 0000000000-26-001721
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File numbers found in text: 333-293457
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<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>