0001493152-16-008169.txt : 20160420 0001493152-16-008169.hdr.sgml : 20160420 20160321155742 ACCESSION NUMBER: 0001493152-16-008169 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160321 FILER: COMPANY DATA: COMPANY CONFORMED NAME: XFIT BRANDS, INC. CENTRAL INDEX KEY: 0001623554 STANDARD INDUSTRIAL CLASSIFICATION: [3949] IRS NUMBER: 471858485 STATE OF INCORPORATION: NV FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 25731 COMMERCENTRE DRIVE CITY: LAKE FOREST STATE: CA ZIP: 92630 BUSINESS PHONE: (949) 916-9680 MAIL ADDRESS: STREET 1: 25731 COMMERCENTRE DRIVE CITY: LAKE FOREST STATE: CA ZIP: 92630 CORRESP 1 filename1.htm

XFIT BRANDS, INC.

25731 Commercentre drive

lake forest, CA 92630

March 21, 2016

J. Nolan McWilliams

Attorney Advisor

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

	Re:	XFit Brands, Inc.
		Registration Statement on Form S-1
		File No. 333-209774

To whom it may concern:

XFit Brands, Inc. (the “Company”) hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, that the above-referenced registration statement be accelerated to 5:00 p.m., Eastern Time, on Wednesday, March 23, 2016, or as soon thereafter as practicable.

The Company hereby acknowledges that:

	1.	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;

	2.	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

	3.	the Company may not assert staff comments or the declaration of effectiveness of this registration statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

XFIT BRANDS, INC.

By:	/s/ David E. Vautrin
	David E. Vautrin
	Chief Executive Officer