Reborn Coffee, Inc.
580 N. Berry Street
Brea, CA 92821
August 11, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Reborn Coffee, Inc. (the “Company”) |
Registration Statement on Form S-1, as amended
Filed December 29, 2021
File No. 333-261937
FURTHER REVISED Acceleration Request
| Requested Date: | August 11, 2022 |
| Requested Time: | 4:00 p.m. Eastern Time (or as soon thereafter as practicable) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Reborn Coffee, Inc., a Delaware corporation (the “Registrant”), hereby further amends its request that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on August 11, 2022 at 4:00 p.m. Eastern Time, or as soon thereafter as practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes K&L Gates LLP, counsel to the Registrant, to orally modify or withdraw this request for acceleration.
The Registrant requests that it be notified of such effectiveness by a telephone call to our counsel, K&L Gates LLP, by calling Mr. Matthew Ogurick at (212) 536-4085.
| Sincerely, | ||
| Reborn Coffee, Inc. | ||
| By: | /s/ Jay Kim | |
| Jay Kim | ||
| Chief Executive Officer | ||
cc: Matthew Ogurick, Esq., K&L Gates LLP
