United States securities and exchange commission logo June 2, 2021 Robert Clark Chief Executive Officer Kona Gold Beverage, Inc. 746 North Drive, Suite A Melbourne, Florida 32934 Re: KONA GOLD BEVERAGE, INC. Registration Statement on Form S-1 Filed May 27, 2021 File No. 333-256536 Dear Mr. Clark: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Charles Eastman at 202-551-3794 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing