NxGen Brands, Inc.
8466 Violet Court
Arvada, Colorado 80007
November 13, 2023
VIA EDGAR
Mr. Patrick Fullem
Office of Manufacturing
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | NxGen Brands, Inc. (the “Company”) | |
| Offering Statement on Form 1-A | ||
Commission File No. 024-12325 |
Dear Mr. Fullem:
On behalf of the Company, I respectfully request that the qualification date of the Offering Statement on Form 1-A be accelerated and be declared qualified Wednesday, November 15, 2023, at 9:00 a.m. EST, or as soon thereafter as is reasonably practicable.
In making this request, the Company represents that the Offering Statement on Form 1-A will be approved in the State of Colorado, upon qualification by the Securities and Exchange Commission (the “Commission”), and acknowledges the following:
| – | should the Commission or the Staff, acting pursuant to delegated authority, declare the filing qualified, it does not foreclose the Commission from taking any action with respect to the filing; |
| – | the action of the Commission or the staff, acting pursuant to delegated authority, to declare the filing qualified does not relieve the Company from its full responsibility for the adequacy and accuracy of disclosure in the filing; and |
| – | 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 law of the United States. |
Very truly yours,
/s/ Joseph Lawanson
Joseph Lawanson
Chief Executive Officer
NxGen Brands, Inc.
