0001079974-14-000288.txt : 20140516 0001079974-14-000288.hdr.sgml : 20140516 20140416133504 ACCESSION NUMBER: 0001079974-14-000288 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140416 FILER: COMPANY DATA: COMPANY CONFORMED NAME: American Brewing Company, Inc. CENTRAL INDEX KEY: 0001579823 STANDARD INDUSTRIAL CLASSIFICATION: MALT BEVERAGES [2082] IRS NUMBER: 272432263 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 180 WEST DAYTON STREET STREET 2: WAREHOUSE 102 CITY: EDMONDS STATE: WA ZIP: 98020 BUSINESS PHONE: 425-774-1717 MAIL ADDRESS: STREET 1: 180 WEST DAYTON STREET STREET 2: WAREHOUSE 102 CITY: EDMONDS STATE: WA ZIP: 98020 CORRESP 1 filename1.htm abcrequesteffectiness41614.htm
 
 

American Brewing Company, Inc.
 
 
April 16, 2014

Tiffany Posil
John Reynolds, Assistant Director
Securities and Exchange Commission
Washington, D.C. 20549
   
Re:
American Brewing Company, Inc. (the Company)
 
 Form S-1 Registration Statement
 
File Number: 333-193725
 
Ladies and Gentlemen;

           At this time, on behalf of the Company, we hereby request acceleration of the effective date of the Registration Statement pursuant to Rule 461 to April 18, 2014 at 4 PM, Washington, D.C. local time, or as soon as practicable thereafter. In connection with this request, we represent the following:

           Should the 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 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.

           We confirm that we are aware of our responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of securities specified in the Registration Statement. Further, we understand that request for acceleration is a confirmation of the fact that we are aware of our responsibilities under the federal securities laws. If you have any additional questions, do not hesitate to contact our counsel, Ken Bart at (720) 226-7511.

American Brewing Company, Inc.

/s/ Neil Fallon
  
/s/ Julie Anderson
  
Neil Fallon
  
Julie Anderson
  
Chief Executive Officer
  
Vice President