United States securities and exchange commission logo





                          August 18, 2023

       Norman Snyder, Jr.
       Chief Executive Officer
       Reed's, Inc.
       201 Merritt 7 Corporate Park
       Norwalk, CT 06851

                                                        Re: Reed's, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed August 16,
2023
                                                            File No. 333-274035

       Dear Norman Snyder:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Alex
King at 202-551-8631 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Manufacturing
       cc:                                              Ruba Qashu