0001140361-20-015541.txt : 20200807 0001140361-20-015541.hdr.sgml : 20200807 20200707180839 ACCESSION NUMBER: 0001140361-20-015541 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200707 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Better Choice Co Inc. CENTRAL INDEX KEY: 0001471727 STANDARD INDUSTRIAL CLASSIFICATION: BEVERAGES [2080] IRS NUMBER: 262754069 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 164 DOUGLAS RD E CITY: OLDSMAR STATE: FL ZIP: 34677 BUSINESS PHONE: 813-846-4280 MAIL ADDRESS: STREET 1: 164 DOUGLAS RD E CITY: OLDSMAR STATE: FL ZIP: 34677 FORMER COMPANY: FORMER CONFORMED NAME: Sport Endurance, Inc. DATE OF NAME CHANGE: 20090904 CORRESP 1 filename1.htm
Better Choice Company Inc.
166 Douglas Road E
Oldsmar, FL 34677

July 7, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, DC 20549
Attention: Sherry Haywood and Russel Mancuso

 
Re:
Better Choice Company Inc.
   
Registration Statement on Form S-1
   
File No. 333-234349

Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, Better Choice Company Inc., a Delaware corporation (the “Registrant”), hereby requests acceleration of the effective date of the Registration Statement referred to above, so that it may become effective at 4:30 p.m. Eastern Standard Time on July 10, 2020, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Erika L. Weinberg at (212) 906-1297.
Thank you for your assistance in this matter.
[Signature Page Follows]
 
Very truly yours,
   
 
BETTER CHOICE COMPANY INC.
     
 
By:
/s/ Werner von Pein
 
Name:
Werner von Pein
 
Title:
Chief Executive Officer

cc:    Erika L. Weinberg, Esq., Latham & Watkins LLP

[Signature Page to Acceleration Request Letter]