CORRESP 1 filename1.htm Unassociated Document
 
 
 
 
 
 
 
 
 
Kenneth M. H. Hoff
310-442-8888
khoff@jenkens.com
  
Jenkens & Gilchrist, LLP
 
12100 Wilshire Boulevard
15th Floor
Los Angeles, California 90025
 
(310) 820-8800
Facsimile (310) 820-8859
 
www.jenkens.com
  
Austin, Texas
(512) 499-3800
Chicago, Illinois
(312) 425-3900
Dallas, Texas
(214) 855-4500
Houston, Texas
(713) 951-3300
Pasadena, California
(626) 578-7400
San Antonio, Texas
(210) 246-5000
Washington, D.C.
(202) 326-1500
 
August 10, 2006

Howard Baik, Esq.
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549-3561

Re: Reed’s, Inc.
Registration Statement on Form SB-2
File No. 333-135186

Dear Mr. Baik:

Per your message to our office, we are enclosing a copy of a revised additional acknowledgement letter (referenced in the Staff's July 13, 2006 correspondence) from Reed’s, Inc., dated as of August 10, 2006. If you have any further questions, please call me at my office.
 
 
Very truly yours,


/s/ Jeffrey P. Berg

Jeffrey P. Berg
of JENKENS & GILCHRIST, LLP

ENCLOSURE

CC:
CHRISTOPHER J. REED
 
 
 
 
 

REED’S, INC.
13000 South Spring Street
Los Angeles, California 90061
Tel. No. 310-217-9400

August 10, 2006

Howard Baik, Esq.
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549-3561

Re: Reed’s, Inc.
Registration Statement on Form SB-2
File No. 333-135186

Dear Mr. Baik:

Reed’s, Inc. is requesting by separate correspondence the effectiveness of the above-referenced registration statement.

As requested in the Staff's correspondence, dated July 13, 2006, in connection with such request for acceleration, Reed’s, Inc. hereby acknowledges the following:

 
·
should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, 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, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 
·
the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Untied States.

Howard Baik, Esq.
Securities and Exchange Commission
August 10, 2006
Page 2

 
We have sent you a corresponding letter requesting that the effectiveness of the above-referenced Registration Statement be accelerated to Friday, August 11, 2006 at 1:00 p.m. (Eastern Time).
 
 
 
REED’S, INC.
 

By: /s/ Christopher J. Reed
Christopher J. Reed
Chief Executive Officer
 
cc:
JEFFREY P. BERG, ESQ.