UPLOAD Filing
Black Rock Coffee Bar, Inc.
Date: Sept. 8, 2025 · CIK: 0002068577 · Accession: 0000000000-25-009697
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-289685
Letter
Re: Black Rock Coffee Bar, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed September 2, 2025 File No. 333-289685 Dear Mark Davis:
September 8, 2025
Mark Davis Chief Executive Officer Black Rock Coffee Bar, Inc. 9170 E. Bahia Drive Suite 101 Scottsdale, AZ 85260
We have reviewed your amended registration statement and have the following comment(s).
Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our August 6, 2025 letter.
Amendment No.1 to Registration Statement on Form S-1 Unaudited Pro Forma Combined and Consolidated Balance Sheet, page 100
1. Please provide totals of the Class A, B and C common stock outstanding and detail of how the amounts were derived for each column. September 8, 2025 Page 2
Please contact Scott Stringer at 202-551-3272 or Joel Parker at 202-551-3651 if you have questions regarding comments on the financial statements and related matters. Please contact Nicholas Nalbantian at 202-551-7470 or Donald Field at 202-551-3680 with any other questions.
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Ian D. Schuman
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> September 8, 2025 Mark Davis Chief Executive Officer Black Rock Coffee Bar, Inc. 9170 E. Bahia Drive Suite 101 Scottsdale, AZ 85260 Re: Black Rock Coffee Bar, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed September 2, 2025 File No. 333-289685 Dear Mark Davis: We have reviewed your amended registration statement and have the following comment(s). Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our August 6, 2025 letter. Amendment No.1 to Registration Statement on Form S-1 Unaudited Pro Forma Combined and Consolidated Balance Sheet, page 100 1. Please provide totals of the Class A, B and C common stock outstanding and detail of how the amounts were derived for each column. September 8, 2025 Page 2 Please contact Scott Stringer at 202-551-3272 or Joel Parker at 202-551-3651 if you have questions regarding comments on the financial statements and related matters. Please contact Nicholas Nalbantian at 202-551-7470 or Donald Field at 202-551-3680 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Ian D. Schuman </TEXT> </DOCUMENT>