United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jenny O’Shanick
| Re: | Vintage Wine Estates, Inc. (the “Company”) |
Registration Statement on Form S-3 |
(Registration No. 333-268062) |
Dear Ms. O’Shanick,
The Company hereby requests that the effective date and time of the above referenced Registration Statement be accelerated to 4:00 p.m. on November 4, 2022 or as soon as practicable thereafter, pursuant to Rule 461 of the Securities Act of 1933, as amended.
Very truly yours,
VINTAGE WINE ESTATES, INC.
By: /s/ Kristina Johnston
Name: Kristina Johnston
Title: Chief Financial Officer
937 Tahoe Boulevard, Suite 210, Incline Village, NV 89451
www.vintagewineestates.com