0001683168-22-002465.txt : 20220623 0001683168-22-002465.hdr.sgml : 20220623 20220408142229 ACCESSION NUMBER: 0001683168-22-002465 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Yuenglings Ice Cream Corp CENTRAL INDEX KEY: 0001624517 STANDARD INDUSTRIAL CLASSIFICATION: FOOD & KINDRED PRODUCTS [2000] IRS NUMBER: 471893698 STATE OF INCORPORATION: NV FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE GLENDALE PARKWAY, #650 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 404-885-6045 MAIL ADDRESS: STREET 1: ONE GLENDALE PARKWAY, #650 CITY: ATLANTA STATE: GA ZIP: 30328 FORMER COMPANY: FORMER CONFORMED NAME: Yeunglings Ice Cream Corp DATE OF NAME CHANGE: 20210920 FORMER COMPANY: FORMER CONFORMED NAME: Aureus, Inc. DATE OF NAME CHANGE: 20210706 FORMER COMPANY: FORMER CONFORMED NAME: Aureus Inc DATE OF NAME CHANGE: 20141106 CORRESP 1 filename1.htm

Yuengling’s Ice Cream Corporation

One Glenlake Parkway, #650,

Atlanta, Georgia 30328

Phone: 404-885-6045

April 8, 2022

Securities and Exchange Commission

Washington DC

Division of Corporation Finance,

Office of Manufacturing

Yuengling’s Ice Cream Corp (f/k/a/ Aureus, Inc.)

Offering Statement on Form 1-A

Filed May 4, 2021, Amended July 14, 2021, Amended July 29, 2021,

Post Qualification Amendment No. 1 Filed on October 8, 2021, Post Qualification Amendment No. 2 filed on December 20, 2021,

Post Qualification Amendment No. 3 filed on March 4, 2022 and Post Qualification Amendment No. 4 filed on April 8, 2022.

File No. 024-11517

Dear Sir or Madam,

I am writing in response to the SEC’s letter to Yuengling’s Ice Cream Corporation dated March 30, 2022. In your letter, you wrote:

We note your planned acquisitions of both Revolution Desserts LLC and a production facility. Please provide us with your analysis as to whether financial statements and pro forma information for each of the planned acquisitions are required pursuant to Part F/S of Form 1-A and Rules 8-04 and 8-05 of Regulation S-X.

Based on our evaluation of the Rules and Regulations, we have determined it is necessary to provide financial statements and pro forma information for Yuengling’s Ice Cream’s (“Yuengling’s”) pending acquisition of Revolution Desserts, LLC (“Revolution”). The most current financial information available by Revolution is for the year ending December 31, 2022. We feel this is the best information to include in the Form 1-A POS filed on April 8, 2022, as we are giving the public the same information that Yuengling’s is using to make its decision on the transaction.

For the second pending acquisition of a production facility, Yuengling’s has only signed a non-binding Letter of Intent and does not believe any additional information needs to be included at this time.

Please contact me if you have any questions or would like to discuss anything further.

Very truly yours,

/s/ Robert C. Bohorad

Name: Robert C. Bohorad

Title: President and Chief Executive Officer