BrewDog USA Inc.
96 Gender Rd
Canal Winchester, OH 43110
May 21, 2018
John Reynolds
Assistant Director
Office of Beverages, Apparel and Mining
United States Securities and Exchange Commission
Washington DC 20549
Re: BrewDog USA Inc.
SEC Registration Number 024-10793
Dear Mr. Reynolds:
Pursuant to Rule 252(e) promulgated under the Securities Act of 1933, as amended (the "Act"), BrewDog USA Inc. (the "Company") hereby requests that the Securities and Exchange Commission (the "Commission") issue a qualification order for the above-referenced Offering Statement on Form 1-A, so that it may be qualified by 4:00 p.m., Eastern Time on May 25, 2018, or as soon thereafter as is practicable.
Based upon a telephone call last week between our counsel and Mr. Ron Alper at the Commission, we understand that the Commission has completed its review and has been informed that FINRA has also completed their review and has communicated this to the Commission.
The Company is aware of its responsibilities under the Act, as they relate to this offering of securities. As requested, the Company further acknowledges that:
1. Should the Commission or the staff, acting pursuant to delegated authority, qualify the filing, it does not foreclose the Commission from taking any action with respect to the filing;
2. The action of the Commission or the staff, acting pursuant to delegated authority, in qualifying the filing, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosures in the filing; and
3. The Company may not assert staff comments and/or qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions, please contact our counsel Kendall Almerico at (813) 309-6258. Thank you in advance for your assistance.
Respectfully Submitted,
/JamesWatt/
James Watt
Chief Executive Officer
BrewDog USA Inc.