June 8, 2021
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Jeffrey Gordon
| Re: | Splash Beverage Group, Inc. | |
| Form S-1 (as amended) | ||
| File No. 333-255091 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Splash Beverage Group, Inc. hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. Eastern Daylight Time, June 10, 2021, or as soon as practicable thereafter.
Please contact the undersigned at (954) 496-3656, or Darrin Ocasio of Sichenzia Ross Ference LLP at (212) 398-1493 with any questions. Also, please notify Mr. Ocasio when this request for acceleration has been granted.
| Very truly yours, | ||
| Splash Beverage Group, Inc. . | ||
| By: | /s/ Dean Huge | |
| Dean Huge Chief Financial Officer | ||
