SecProbe.io

CORRESP
 1
 filename1.htm

 Correspondence

Tradewinds Universal

 501 Mercury Ln

 Brea, CA 92821

 May 4, 2026

 Via EDGAR

 Division of Corporation Finance\Office of Manufacturing

 U.S. Securities and Exchange Commission

 100 F Street NE

 Washington, DC 20549

 Re:

 Tradewinds Universal
 Acceleration Request for Registration Statement on Form S-1/A
 File No. 333-293457

 Ladies and Gentlemen:

 Pursuant to Rule 461 under the Securities Act of 1933, as amended
(the "Act"), Tradewinds Universal (the "Company") hereby requests that the effective date and time of
the above-referenced registration statement (the "Registration Statement") be accelerated to May 6, 2026 at 10:00 a.m.,
Eastern Time or such later time or date as is practical.

 We hereby acknowledge that:

 ·
 Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 ·
 The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 ·
 The company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 Thank you for your consideration.

 Sincerely,

 By:
 /s/ Andrew
 Read ,
 President Tradewinds Universal