0001493152-23-030374.txt : 20230928 0001493152-23-030374.hdr.sgml : 20230928 20230828165610 ACCESSION NUMBER: 0001493152-23-030374 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20230828 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 28, 2023

VIA EMAIL AND EDGAR

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:	Eranga Dias, Esq.
	Division of Corporation Finance
	Office of Manufacturing

	Re:	Coyuchi, Inc.
		Offering Statement on Form 1-A POS, filed August 16, 2023 (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 10:00 a.m., Eastern time, on Wednesday, August 30, 2023, or as soon as possible thereafter.

Please advise the undersigned of the qualification of the Offering Statement.

	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 28, 2023

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:	Eranga Dias, Esq.
	Division of Corporation Finance
	Office of Manufacturing

	Re:	Coyuchi, Inc.
		Offering Statement on Form 1-A POS, filed August 16, 2023 (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 10:00 a.m., Eastern time, on Wednesday, August 30, 2023, or as soon as possible thereafter.

	Very truly yours,

	COYUCHI, INC.

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

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