Correspondence 0001079973-24-000931 from Tradewinds Universal (CIK 0001916558) (TRWD)
Tradewinds Universal (CIK 0001916558)
Date: June 21, 2024 · CIK: 0001916558 · Accession: 0001079973-24-000931
AI Filing Summary & Sentiment
File numbers found in text: 333-276233
Referenced dates: April 3, 2024
Letter
Via EDGAR Division of Corporation Finance Office of Manufacturing Attention: Eranga Dias RE: Tradewinds Universal Registration Statement on Form S-1 Filed December 22, 2023 File No. 333-276233
Dear Ms. Dias and Mr. Kruczek:
We are hereby responding to the letter dated April 3, 2024 (the“Comment Letter”) from the staff (the “Staff”) of the Securities and Exchange Commission regarding the Company’s S-1 Registration Statement Filed December 22, 2023, File No. 333-276233.
For ease of reference, the text of the Staff’s comment is included in boldface type below, followed by the Company’s response.
Amendment No. 2 to Registration Statement on Form S-1
Financial Statements, page F-1
1. Please update your financial statements and related information. Refer to Rule 8-08(b) of
Regulation S-X for guidance.
RESPONSE:
The S-1/A3 was updated to include the Financial Statements for 12-31-23 and 3-31-24.
Sincerely,
/s/ Andrew Read
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Correspondence
Tradewinds Universal
501 Mercury Lane
Brea, CA. 92821
855-434-4488
TradewindsUniversal.com
Andrewreadtw@gmail.com
June 20, 2024
Via EDGAR
Division of Corporation Finance
Office of Manufacturing
U.S. SECURITIES AND EXCHANGE COMMISSION
100 F Street, N.E.
Washington, DC 20549
Attention: Eranga Dias
Geoffrey Kruczek
RE: Tradewinds Universal
Registration Statement on Form S-1
Filed December 22, 2023
File No. 333-276233
Dear Ms. Dias and Mr. Kruczek:
We are hereby responding to the letter dated April 3, 2024 (the“Comment
Letter”) from the staff (the “Staff”) of the Securities and Exchange Commission regarding the Company’s S-1 Registration
Statement Filed December 22, 2023, File No. 333-276233.
For ease of reference, the text of the Staff’s comment is included
in boldface type below, followed by the Company’s response.
Amendment No. 2 to Registration Statement on Form S-1
Financial Statements, page F-1
1. Please update your financial statements and related information. Refer
to Rule 8-08(b) of
Regulation S-X for guidance.
RESPONSE:
The S-1/A3 was updated to include the Financial Statements for 12-31-23
and 3-31-24.
Sincerely,
/s/ Andrew Read
President, Tradewinds Universal