0000000000-23-011562.txt : 20241025 0000000000-23-011562.hdr.sgml : 20241025 20231023123607 ACCESSION NUMBER: 0000000000-23-011562 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20231023 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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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. Unless we note otherwise, any references to prior comments are to comments in our October 6, 2023 letter. Amendment No. 20 to Registration Statement on Form F-1 December 31, 2022 Audited Financial Statements Note 11. Reportable Segments, page F-18 1. It appears the title heading for Note 11, Reportable Segments, has been erroneously omitted from the December 31, 2022 audited financial statements in this amendment. Please revise accordingly. June 30, 2023 Unaudited Interim Consolidated Financial Statements Index to Consolidated Financial Statements (Unaudited), page F-22 2. We have reviewed your response to prior comment one. Given that the June 30, 2022 comparative interim period has been audited, please provide in the filing an auditors' Dean Huge Innovation Beverage Group Ltd October 23, 2023 Page 2 report covering the six months ended June 30, 2022. Also, the Experts section at page 126 should be updated for this interim period, along with providing an updated accountant's consent covering this same interim period. Please revise or advise. 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. FirstName LastNameDean Huge Sincerely, Comapany NameInnovation Beverage Group Ltd Division of Corporation Finance October 23, 2023 Page 2 Office of Manufacturing FirstName LastName