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Section 1: LETTER

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                                                            February 1, 2019

Valentin Stalowir
Chief Executive Officer
201 Merritt 7 Corporate Park
Norwalk, Connecticut 06851

       Re: REED'S, INC.
           Registration Statement on Form S-3
           Filed December 31, 2018
           File No. 333-229105

Dear Mr. Stalowir:

       This is to advise you that we have not reviewed and will not review your 

        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 Ronald Alper at 202-551-3329 with any questions.


                                                            Division of 
Corporation Finance
                                                            Office of 
Beverages, Apparel and
cc:    Ruba Qashu

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