TEXT-EXTRACT 2 filename2.txt March 5, 2020 Shannon Masjedi Chief Executive Officer Pacific Ventures Group, Inc. 117 West 9th Street, Suite 316 Los Angeles, CA 90015 Re: Pacific Ventures Group, Inc. Form 10-K for the Year Ended December 31, 2018 Filed April 11, 2019 Amended Form 10-K for the Year Ended December 31, 2018 Filed January 30, 2020 Amended Form 10-K for the Year Ended December 31, 2018 Filed February 26, 2020 File No. 000-54584 Dear Ms. Masjedi: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Manufacturing