0001477932-23-004255.txt : 20230907 0001477932-23-004255.hdr.sgml : 20230907 20230606143619 ACCESSION NUMBER: 0001477932-23-004255 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230606 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Elite Performance Holding Corp CENTRAL INDEX KEY: 0001753681 STANDARD INDUSTRIAL CLASSIFICATION: BEVERAGES [2080] IRS NUMBER: 825034226 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3301 NE 1ST AVE. STREET 2: SUITE M704 CITY: MIAMI STATE: FL ZIP: 33137 BUSINESS PHONE: 844-426-2958 MAIL ADDRESS: STREET 1: 3301 NE 1ST AVE. STREET 2: SUITE M704 CITY: MIAMI STATE: FL ZIP: 33137 FORMER COMPANY: FORMER CONFORMED NAME: Elite performance holding corp DATE OF NAME CHANGE: 20180920 CORRESP 1 filename1.htm elite_corresp.htm

June 6, 2023

 

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

Washington, DC 20549

 

Re:

Elite Performance Holding Corp.

 

Amendment No. 5 to Registration Statement on Form S-1

Filed February 21 20, 2023

File No. 333-262483

 

We are in receipt of the Commission’s Comment Letter dated February 27, 2023 and hereby submit responses thereto for review: 

 

Financial Statements and Supplementary Data

 

Comment 1. Please revise your filing to provide audited financial statements for the year ended December 31, 2022, as required by Rule 8-08 of Regulation S-X.

 

Response 1.  Audited financial statements for the year ended December 31, 2022 have been updated as requested.  

 

Exhibits

 

Comment 2. We note your response to prior comment 4. Regarding the reference in Section 1.7 of Exhibit 10.14 to the subscriber acknowledges "understanding," please revise to eliminate that term.

 

Response 2.  Section 1.7 of Exhibit 10.14 revised

 

General

 

Comment 3. We note your response to prior comment 5. Please continue to update the disclosure. For example, we note the disclosure on page 34 about balances as of December 31, 2021 and the disclosure in Note 3 on page F-24 about balances as of September 30, 2022.

 

Response 3. The Company has updated the disclosure, as requested.

 

Thank you.

 

Sincerely,

 

ELITE PERFORMANCE HOLDING CORP.

 

/S/ Joey Firestone, CEO