Correspondence 0001079973-24-001002 from Tradewinds Universal (CIK 0001916558) (TRWD)
Tradewinds Universal (CIK 0001916558)
Date: July 1, 2024 · CIK: 0001916558 · Accession: 0001079973-24-001002
AI Filing Summary & Sentiment
File numbers found in text: 333-276233
Referenced dates: July 1, 2024
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CORRESP
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filename1.htm
Correspondence
Tradewinds Universal
501 Mercury Lane
Brea, CA. 92821
855-434-4488
TradewindsUniversal.com
Andrewreadtw@gmail.com
July 1, 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 July 1, 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.
Amendment No. 3 to Registration Statement on Form S-1 filed June 21,
2024
General
1. We note your disclosure on page 10 regarding the distribution of the
shares by the selling shareholders. Please confirm your understanding that the retention by a selling shareholder of an underwriter would
constitute a material change to your plan of distribution requiring a post-effective amendment. Refer to your undertaking provided pursuant
to Item 512(a)(1)(iii) of Regulation S-K
RESPONSE:
We confirm that it is our understanding that the retention by a selling
shareholder of an underwriter would constitute a material change to our plan of distribution and would require a post-effective amendment
pursuant to Item 512(a)(1)(iii) of Regulation S-K.
Sincerely,
/s/ Andrew Read
President, Tradewinds Universal