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SEC Company Response from Tradewinds Universal (TRWD) — Feb 20, 2026

Tradewinds Universal
Date: Feb. 20, 2026 · CIK: 0001916558 · Accession: 0001079973-26-000249

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File numbers found in text: 333-293457

Date
February 20, 2026
Author
/s/ Andrew Read
Form
CORRESP
Company
Tradewinds Universal

Letter

Correspondence

Tradewinds Universal

501 Mercury Ln

Brea, CA 92821

February 20, 2026

VIA EDGAR

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

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

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Tradewinds Universal (the "Company") hereby requests that the above-captioned registration statement (the "Registration Statement") be declared effective at 4:00 p.m., Eastern Time, on Tuesday, February 24, 2026, or as soon thereafter as may be practicable.

We acknowledge that a declaration by the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, that the Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement. We further acknowledge that such a declaration of effectiveness does not relieve the Company from our full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments to the Registration Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Should you have any questions regarding this matter or need any additional information, please contact the Company's legal counsel, Mont E Tanner Esq. at (702) 369-9614.

Sincerely,
/s/ Andrew Read

Show Raw Text
CORRESP
 1
 filename1.htm

 Correspondence

Tradewinds Universal

 501 Mercury Ln

 Brea, CA 92821

 February 20, 2026

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporate Finance

 100 F Street, N.E.

 Washington, D.C. 20549

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

 Ladies and Gentlemen:

 Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Tradewinds Universal (the "Company")
hereby requests that the above-captioned registration statement (the "Registration Statement") be declared effective at 4:00
p.m., Eastern Time, on Tuesday, February 24, 2026, or as soon thereafter as may be practicable.

 We acknowledge that a declaration
by the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, that the
Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement.
We further acknowledge that such a declaration of effectiveness does not relieve the Company from our full responsibility for the adequacy
and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments to the Registration
Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person
under the federal securities laws of the United States.

 Should you have any questions
regarding this matter or need any additional information, please contact the Company's legal counsel, Mont E Tanner Esq. at (702)
369-9614.

 Sincerely,

 /s/ Andrew Read

 ________________________________________

 Andrew Read

 Chief Executive Officer

 cc: Mont E Tanner Esq.