LONG ISLAND ICED TEA CORP.
116 Charlotte Avenue
Hicksville, New York 11801
June 23, 2016
VIA EDGAR
Mr. John Reynolds
Assistant Directors
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| RE: | Long Island Iced Tea Corp. (the "Company") |
| Registration Statement on Form S-1 originally filed April 8, 2016 | |
| (File No. 333-210669) (the "Registration Statement") |
Dear Mr. Reynolds:
Reference is made to our letter filed as correspondence via EDGAR on June 20, 2016, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for June 23, 2016, at 5:00 PM Eastern Time, in accordance with Rule 461 of the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at such time and we hereby formally withdraw our request for acceleration of the effective date. We will advise the Staff as soon as possible once we are ready to again request effectiveness of the Registration Statement.
| Very truly yours, | |||
| LONG ISLAND ICED TEA CORP. | |||
| By: | /s/ Philip Thomas | ||
| Philip Thomas | |||
| Chief Executive Officer | |||
