0001079974-18-000567.txt : 20181126 0001079974-18-000567.hdr.sgml : 20181126 20181022171222 ACCESSION NUMBER: 0001079974-18-000567 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20181022 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TEO FOODS INC CENTRAL INDEX KEY: 0001612188 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS [2090] IRS NUMBER: 471209532 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 455 54TH STREET STREET 2: SUITE 102 CITY: SAN DIEGO STATE: CA ZIP: 92114 BUSINESS PHONE: 619-269-5850 MAIL ADDRESS: STREET 1: 455 54TH STREET STREET 2: SUITE 102 CITY: SAN DIEGO STATE: CA ZIP: 92114 CORRESP 1 filename1.htm

TEO Foods Inc.
455 54th Street, Suite 102
San Diego, CA 92114

Date:
October 22, 2018
   
To:
Securities and Exchange Commission
 
Division of Corporation Finance
 
Washington, D.C. 20549
   
Subject:
Request for Acceleration of Effectiveness
   
Reference:
TEO Foods Inc.
 
Registration Statement on Form S-1 submitted August 13, 2018, as amended
 
File No. 333-226801

Ladies and Gentlemen:

TEO Foods Inc. (the "Registrant") hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-226801), as amended, so that it may become effective at 4:00 p.m. Eastern on October 25, 2018, or as soon as practicable thereafter.

      The Registrant understands that:

·
should the Commission or the staff of the Commission, 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 Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·
the Registrant 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.

Should you have any questions or comments with respect to the foregoing, please contact me anytime at 619-758-1973.

Very truly yours,

By: /s/ Jeffrey Mackay
Jeffrey Mackay
CEO, President, Teo Foods Inc.