Toggle SGML Header (+)


Section 1: LETTER

Click here to view PDF

Note: This PDF document represents an unofficial copy of information contained within this document, as allowed by the recent EDGAR system modernization.
SNL Interactive cannot take responsibility for the integrity of this file or its appearance, layout, or legibility. It is provided as is by the filer of this document.

(Back To Top)

Section 2: TEXT-EXTRACT


                                                            February 1, 2019

Valentin Stalowir
Chief Executive Officer
REED'S, INC.
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 
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 Ronald Alper at 202-551-3329 with any questions.



                                                            Sincerely,

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

(Back To Top)