REED’S, INC.
13000 South Spring Street
Los Angeles, California 90061
(310) 217-9400
October 4, 2017
VIA EDGAR CORRESPONDENCE
John Reynolds, Assistant Director, Office of Beverages, Apparel and Mining
Jonathan Burr
Mail Stop 3561
United States Securities Exchange Commission
Washington D.C. 20549
Re: | Reed’s, Inc. | |
Registration Statement on Form S-1 | ||
Filed August 25, 2017 | ||
File No. 333-220184 (the “Registration Statement”) |
Gentlemen:
Pursuant to Rule 460 and Rule 461 under the Securities Act of 1933, as amended, Reed’s, Inc., a Delaware corporation (the “Company”), hereby requests that the effective date of the above referenced Registration Statement be accelerated so that it will become effective at 4:00 p.m., Eastern time, on Friday, October 6, 2017, or as soon thereafter as practicable.
The Company acknowledges that:
● | should the Securities and Exchange Commission (“Commission”)or the staff,acting pursuantto delegatedauthority, declare the filingeffective, it doesnot foreclose the Commission fromtakinganyaction with respect tothefiling; | |
● | theaction of the Commission or the staff, actingpursuantto delegatedauthority, in declaring the filingeffective, does notrelieve theCompanyfrom its full responsibilityfor theadequacyandaccuracyof the disclosure inthefiling; and | |
● | theCompany may not assert staffcomments and the declaration ofeffectiveness as a defense inany proceeding initiatedby the Commission oranyperson under thefederal securities laws of the United States. |
Very truly yours,
REED’S, INC.,
a Delaware corporation
/s/ Valentin Stalowir | ||
By: | Valentin Stalowir | |
Its: | Chief Executive Officer |