TEXT-EXTRACT 2 filename2.txt April 17, 2019 Gregory Gould Chief Financial Officer New Age Beverages Corporation 1700 E. 68th Avenue Denver, CO, 80229 Re: New Age Beverages Corporation Registration Statement on Form S-3 Filed April 5, 2019 File No. 333-230755 Dear Mr. Gould: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jonathan Burr at 202-551-5833 with any questions. Sincerely, Division of Corporation Finance Office of Beverages, Apparel and Mining