Canfield Medical Supply, Inc.
1314 E Las Olas Blvd., Suite #221
Ft Lauderdale, FL 33301
June 5, 2020
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
Attn: Jay Ingram, Esq.
Legal Branch Chief,.
Re: Canfield Medical Supply, Inc.
Preliminary Information Statement on Schedule 14C
Filed May 28, 2020
File No. 000-55114
Dear Mr. Ingram:
Please find below responses to the comment raised by the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) in its letter of comments dated June 4, 2020, relating to the Preliminary Information Statement on Schedule 14C filed by Canfield Medical Supply, Inc., referenced above.
The Company’s response to the Staff’s comment is below. For your convenience, the Staff’s comment contained in the Comment Letter has been restated.
Preliminary Information Statement on Schedule 14C filed May 28, 2020
General
1. We note that in connection with entering into your plan of merger with Splash Beverage, you also agreed to transfer to Mr. Michael West your existing home health services business. Please tell us whether that transaction has occurred. If so, please also provide us your analysis of whether you were required to obtain shareholder approval for it and file a proxy or information statement.
Response:
The Company has not transferred its existing home health services business. The Company is still reviewing the transaction and will decide on a later date if and when such transaction may occur.
Should you have any questions regarding the foregoing, please do not hesitate to contact our counsel, David B. Manno, Esq., of Sichenzia Ross Ference LLP at (212) 981-6772.
Very truly yours,
/s/ Dean Huge
Dean Huge
Chief Financial Officer