Kenneth M. H. Hoff khoff@jenkens.com Jenkens & Gilchrist, LLP   12100 Wilshire Boulevard 15^th 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

October 11, 2006

Kurt Murao, 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. 333-120451

Dear Mr. Murao:

Per our earlier conversation, Reed’s, Inc. is hereby requesting that the effectiveness of the Registration Statement on Form SB-2 (File No. 333-120451) be accelerated to Wednesday, October 11, 2006 at 4:00 p.m. (Eastern Time). We enclose copies of the Company’s request for acceleration and the additional acknowledgement letter, each dated as of October 11, 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