REED’S, INC.

13000 South Spring Street

Los Angeles, California 90061

Tel. No. 310-217-9400

October 11, 2006

Kurt Murao, Esq.

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549-3561

Re:   Reed’s, Inc.

Registration Statement on Form SB-2

File No. 333-120451

Dear Mr. Murao:

We hereby request that the effectiveness of the above-referenced Registration Statement on Form SB-2 (File No. 333-120451) be accelerated to Wednesday, October 11, 2006 at 4:00 p.m. (Eastern Time).

REED’S, INC.
By:	/s/ Christopher J. Reed
	Christopher J. Reed
	Chief Executive Officer

cc:JEFFREY P. BERG, ESQ.