June 6, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
Washington, DC 20549
Re: | Elite Performance Holding Corp. |
| Amendment No. 5 to Registration Statement on Form S-1 Filed February 21 20, 2023 File No. 333-262483 |
We are in receipt of the Commission’s Comment Letter dated February 27, 2023 and hereby submit responses thereto for review:
Financial Statements and Supplementary Data
Comment 1. Please revise your filing to provide audited financial statements for the year ended December 31, 2022, as required by Rule 8-08 of Regulation S-X.
Response 1. Audited financial statements for the year ended December 31, 2022 have been updated as requested.
Exhibits
Comment 2. We note your response to prior comment 4. Regarding the reference in Section 1.7 of Exhibit 10.14 to the subscriber acknowledges "understanding," please revise to eliminate that term.
Response 2. Section 1.7 of Exhibit 10.14 revised
General
Comment 3. We note your response to prior comment 5. Please continue to update the disclosure. For example, we note the disclosure on page 34 about balances as of December 31, 2021 and the disclosure in Note 3 on page F-24 about balances as of September 30, 2022.
Response 3. The Company has updated the disclosure, as requested.
Thank you.
Sincerely,
ELITE PERFORMANCE HOLDING CORP.
/S/ Joey Firestone, CEO
