TEXT-EXTRACT 2 filename2.txt January 30, 2019 Shannon Masjedi Chief Executive Officer Pacific Ventures Group, Inc. 117 West 9th Street Suite 316 Los Angeles California 90015 Re: Pacific Ventures Group, Inc. Registration Statement on Form S-1 Filed December 21, 2018 File No. 333-228936 Dear Ms. Masjedi: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Ruairi Regan at (202) 551-3269 with any questions. Sincerely, Division of Corporation Finance Office of Beverages, Apparel and Mining cc: Lawrence R. Lonergan, Esq.