0000000000-23-011035.txt : 20241025 0000000000-23-011035.hdr.sgml : 20241025 20231006103005 ACCESSION NUMBER: 0000000000-23-011035 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20231006 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Innovation Beverage Group Ltd CENTRAL INDEX KEY: 0001924482 STANDARD INDUSTRIAL CLASSIFICATION: BEVERAGES [2080] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 000000000 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 377-06163 BUSINESS ADDRESS: STREET 1: 29 ANVIL ROAD CITY: SEVEN HILLS, NEW SOUTH WALES STATE: C3 ZIP: 2147 BUSINESS PHONE: 954-496-3656 MAIL ADDRESS: STREET 1: 29 ANVIL ROAD CITY: SEVEN HILLS, NEW SOUTH WALES STATE: C3 ZIP: 2147 PUBLIC REFERENCE ACCESSION NUMBER: 0001731122-22-000820 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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ME=3P;96K3^/?F)S[Z/VG$,(.M0?Y4I5R(?46'->MUM5:VJ+2<*G6RLA_=^7R)&J\Z"C^XSV/"GJFUG4F"Y(H-MM>K+C3GA30^#F5PK6*XP%>VLP:A%<"I M(*/^4NPXCK!1LK.LA^VB0K97^?Y>&(\P-1;I<3.XZ!.%!F\O/B@M3O!^/:WL M_1WA.^H?S6)=U.[@51E>7V91F?8<7C>[0QV;MZ,:<1+WQ3UD63%1CNF[U*L, MM\3*X&;XSZ?O+\W0NV$*96YD7!E+T-A=&%L;V8 %/F2VY<;8,YUV"-D.4 M?&+V1?$KR^3_69XR6 ^'7J!"UC>^X%1I(U^+C>LXOE2ALU[-?1T:YUNU=7[F MH[OW3Z'*\-W\07IW3=SE$ET^"M?^L7G$FPS8S$#Z TSMB7L*96YD'0M-2XT+C4* TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 6, 2023 Dean Huge Chief Executive Officer Innovation Beverage Group Ltd 29 Anvil Road Seven Hills, NSW 2147 Australia Re: Innovation Beverage Group Ltd Amendment No. 19 to Registration Statement on Form F-1 File No. 333-266965 Filed September 29, 2023 Dear Dean Huge: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Amendment No. 19 to Registration Statement on Form F-1 Unaudited Interim Consolidated Financial Statements Consolidated Balance Sheets, page F-23 1. Refer to the December 31, 2022 balance sheet column and reconcile with the amounts disclosed on the December 31, 2022 balance sheet shown on page F-3, as we note certain amounts do not agree. Also, please label all of the columns on the unaudited interim statements of operations and comprehensive loss, stockholders' equity and cash flows as unaudited, as we note you have only designated the June 30, 2023 columns as unaudited. Further, on page F-36 (Note 10 - Income Taxes), provide a reconciliation of the effective tax rate to statutory rate for the comparative six months ended June 30, 2022, as your current disclosure provides the reconciliation for the year ended December 31, 2022. Dean Huge FirstName Innovation LastNameDean Beverage GroupHuge Ltd Comapany October NameInnovation Beverage Group Ltd 6, 2023 October Page 2 6, 2023 Page 2 FirstName LastName Please contact Beverly Singleton at 202-551-3328 or Hugh West at 202-551-3872 if you have questions regarding comments on the financial statements and related matters. Please contact Evan Ewing at 202-551-5920 or Jay Ingram at 202-551-3397 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing