DREWRYS BREWING COMPANY
5402 Brittany Drive
McHenry, IL 60050
July 31, 2012
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 3561
Washington, D.C. 20549
Attention: John Reynolds, Assistant Director
Re: Drewry’s Brewing Company
Amendment No. 6 to Registration Statement on Form S-1
Filed July 13, 2012
File No. 333-173309
Dear Mr. Reynolds:
In response to your correspondence dated July 30, 2012 concerning the above-referenced filing, the comment letter from the Commission and the response thereto filed on behalf of the above-referenced issuer, Drewrys Brewing Company (the "Company"), please be advised, on behalf of the Company, that we acknowledge the following:
| · | we are responsible for the adequacy and accuracy of the disclosure in our filings under the Exchange Act of 1934; |
| · | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and |
| · | we may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely,
DREWRYS BREWING COMPANY
/s/ Francis Manzo
Francis Manzo
Chief Executive Officer
