0001214659-13-002110.txt : 20130718 0001214659-13-002110.hdr.sgml : 20130718 20130418185136 ACCESSION NUMBER: 0001214659-13-002110 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130418 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Truett-Hurst, Inc. CENTRAL INDEX KEY: 0001564709 STANDARD INDUSTRIAL CLASSIFICATION: BEVERAGES [2080] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4035 WESTSIDE ROAD CITY: HEALDSBURG STATE: CA ZIP: 95448 BUSINESS PHONE: 707-431-4423 MAIL ADDRESS: STREET 1: 4035 WESTSIDE ROAD CITY: HEALDSBURG STATE: CA ZIP: 95448 CORRESP 1 filename1.htm f418130corresp.htm
April 18, 2013

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549


Re:      Truett-Hurst, Inc.
Registration Statement on Form S-1 (File No. 333-187164) (the “Registration Statement”)

ACCELERATION REQUEST
REQUESTED DATE:       APRIL 22, 2013
REQUESTED TIME:        4:30 PM, EASTERN TIME OR AS SOON THEREAFTER AS PRACTICABLE
 
Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Truett-Hurst, Inc. (the “Company”) requests that the above-referenced Registration Statement be declared effective at the “Requested Date” and “Requested Time” set forth above.  The Company hereby authorizes Anna T. Pinedo, counsel for the Company, to make such request on our behalf.

Please be advised that the Company has not distributed any copies of the Preliminary Prospectus dated April 3, 2013 through the date hereof pursuant to Rule 460 under the Act.

In connection with the acceleration request, the Company hereby acknowledges that:

 
·
should the Securities and Exchange Commission (“Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
 
·
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
 
·
the Company may not assert the staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
[Remainder of page intentionally left blank]

 
 
 
 
 
Sincerely,
 
TRUETT-HURST, INC.
  
       
       
 
By:
/s/ Phillip L. Hurst  
   
Name:     Phillip L. Hurst
  
    Title:       President and Chief Executive Officer  
       
 
cc:  Anna T. Pinedo
       Morrison & Foerster LLP