a418131corresp.htm

0001214659-13-002111.txt : 20130718 0001214659-13-002111.hdr.sgml : 20130718 20130418185148 ACCESSION NUMBER: 0001214659-13-002111 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 a418131corresp.htm

W.R. HAMBRECHT + CO., LLC

Pier 1, Bay 3

San Francisco, California 94111

April 18, 2013

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Tiffany Piland

Re: Truett-Hurst, Inc.

Registration Statement on Form S-1 (File No. 333-187164)

Request for Acceleration

Ladies and Gentlemen:

In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), the undersigned, as representative of the several placement agents, hereby joins in the request of Truett-Hurst, Inc. that the effective date of the Registration Statement be accelerated so that it will become effective as of 4:30 p.m., Eastern Time on April 22, 2013, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Act, please be advised that we have distributed approximately 688 copies of the Preliminary Prospectus dated April 3, 2013 through the date hereof, to underwriters, dealers, institutions and others.

Thank you for your assistance and cooperation with this matter.

	Very truly yours, W.R. HAMBRECHT + CO., LLC


	/s/Whitney White
	Whitney White
	Managing Director & Chief Technology Officer