0001493152-22-021481.txt : 20220907 0001493152-22-021481.hdr.sgml : 20220907 20220805140430 ACCESSION NUMBER: 0001493152-22-021481 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20220805 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Coyuchi, Inc. CENTRAL INDEX KEY: 0001928494 STANDARD INDUSTRIAL CLASSIFICATION: BROADWOVEN FABRIC MILLS, COTTON [2211] IRS NUMBER: 000000000 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1400 TENNESSEE STREET, UNIT 1 CITY: SAN FRANCISCO STATE: CA ZIP: 94107 BUSINESS PHONE: (415) 236-1461 MAIL ADDRESS: STREET 1: 1400 TENNESSEE STREET, UNIT 1 CITY: SAN FRANCISCO STATE: CA ZIP: 94107 CORRESP 1 filename1.htm

Email: Sfeldman@olshanlaw.com

Direct Dial: 212.451.2234

August 5, 2022

VIA EMAIL AND EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Patrick Fullem, Esq. and Sherry Haywood, Esq.

Division of Corporation Finance

Office of Manufacturing

	Re:	Coyuchi, Inc.
		Offering Statement on Form 1-A (No. 024-11888)

Ladies and Gentlemen:

On behalf of Coyuchi, Inc. (the “Company”), we enclose the Company’s request for acceleration of the above-referenced Offering Statement to 4:00 p.m., Eastern time, on Tuesday, August 9, 2022, or as soon as possible thereafter.

	Very truly yours,

	/s/ Spencer G. Feldman
	Spencer G. Feldman

cc: Ms. Eileen Mockus

COYUCHI, INC.

1400 Tennessee Street, Unit 1

San Francisco, California 94107

August 5, 2022

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Patrick Fullem, Esq. and Sherry Haywood, Esq.

Division of Corporation Finance

Office of Manufacturing

	Re:	Coyuchi, Inc.
		Offering Statement on Form 1-A (No. 024-11888)

Ladies and Gentlemen:

Coyuchi, Inc. hereby requests that the qualification of the above-referenced Offering Statement be accelerated so that it will become effective at 4:00 p.m., Eastern time, on Tuesday, August 9, 2022, or as soon as possible thereafter.

	Very truly yours,

	COYUCHI, INC.

	By:	/s/ Eileen Mockus
		Eileen Mockus
		Chief Executive Officer

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