-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, QhnkknKMJKVjvTd9lg7/0rrroYaXFZCWmaaj1ASnu+Dj6BWuK2aK/QgFqDBMuxYB vkC+WGGMhFA7LlHpY1mdCw== 0001019687-09-001405.txt : 20090803 0001019687-09-001405.hdr.sgml : 20090801 20090416163158 ACCESSION NUMBER: 0001019687-09-001405 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090416 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nascent Wine Company, Inc. CENTRAL INDEX KEY: 0001310213 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-BEER, WINE & DISTILLED ALCOHOLIC BEVERAGES [5180] IRS NUMBER: 820576512 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2355-A PASEO DE LAS AMERICAS CITY: SAN DIEGO STATE: CA ZIP: 92154 BUSINESS PHONE: (619) 661-0458 MAIL ADDRESS: STREET 1: 2355-A PASEO DE LAS AMERICAS CITY: SAN DIEGO STATE: CA ZIP: 92154 CORRESP 1 filename1.txt April 16, 2009 Mr. Ethan Horowitz Securities and Exchange Commission Division of Corporate Finance 100 F Street, NE Washington, D.C. 20549 Re: Item 4.01 Form 8-K Filed April 10, 2008 transmitted by FAX. Dear Mr. Horowitz: We are responding to the comments of the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") to the above- referenced staff communique' sent via fax. We have filed an amended 8-K/A which incorporates your comments. Form 8-K filed April 16 2008 Item 1. Paragraph 4, Has been revised in part to include the phrase NOT QUALIFIED. Item 4. Letter from the former Independent Public has been included as EXHIBIT 16 to the 8-KA filing. If you need additional clarification please contact me. Cordially, /s/ Sandro Piancone - ------------------- Sandro Piancone Chief Executive Officer Nascent Wine Company, Inc. -----END PRIVACY-ENHANCED MESSAGE-----