April 25, 2019
FILED BY EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Attn: Andrew Blume and Lisa Sellars, Office of Consumer Products
Re:NuZee, Inc.
Form 10-K for the Fiscal Year Ended September 30, 2018
Filed February 11, 2019
Form 10-Q for the Fiscal Quarter Ended December 31, 2018
Filed March 29, 2019
File No. 0-55157
Dear Mr. Blume and Ms. Sellars:
On behalf of our client, NuZee, Inc. (“NuZee” or “the Company”), I am writing to respond to the Office’s letter dated April 16, 2019 regarding the above-referenced filings (the “Comment Letter”).
Comment 1.
Please amend your most recent Form 10-K and Form 10-Q to provide the Exhibit 32 Section 1350 Certifications required by Item 601(b)(32) of Regulation S-K.
Response 1.
The Company is amending the above-referenced filings to include the Exhibit 32
Section 1350 Certifications required by Item 601(b)(32) of Regulation S-K. The amended filings will be made as soon as practicable.
On behalf of the Company, the undersigned acknowledges that:
the Company is responsible for the adequacy and accuracy of the disclosures in its filings;
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please don’t hesitate to contact me at (310) 201-7522 if you have any further questions or require additional information.
Respectfully submitted,
/s/ Benjamin M. Alexander
Benjamin M. Alexander
BMA
cc:Shanoop Kothari, CFO, NuZee, Inc.
61605-00002/3168485.1