0001477932-23-005760.txt : 20230907 0001477932-23-005760.hdr.sgml : 20230907 20230807060124 ACCESSION NUMBER: 0001477932-23-005760 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230807 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

 

August 5, 2023

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

 

 

 

 

 

 

 

RE:

Elite Performance Holding Corp.

 

 

Request for Acceleration of Effectiveness of S-1 (File No. 333-262483)

originally filed February 3, 2022

  

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Elite Performance Holding Corp. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) consent to the acceleration, effective as of August 9, 2023 at 2 p.m., or at the earliest practicable date hereafter, of its above captioned Registration Statement on Form S-1 (the “Registration Statement”).

 

The Registrant hereby authorizes Matheau J. W. Stout, Esq. to orally modify or withdraw this request for acceleration.

 

The Registrant hereby acknowledges that:

 

(i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statements effective, it does not foreclose the Commission from taking any action with respect to the Registration Statements;

 

(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statements effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statements; and

 

(iii) the Registrant may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statements as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

We request that we be notified of such effectiveness by a telephone call to our counsel, Matheau J. W. Stout.  If you have any questions with respect to this matter, please contact Mr. Stout at (410) 429-7076.

 

Sincerely,

  

Elite Performance Holding Corp.

 

 

 

/s/ Joey Firestone

 

 

 

Joey Firestone

President