United States securities and exchange commission logo





                         March 9, 2021

       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 March 3, 2021
                                                            File No. 333-253846

       Dear Ms. Masjedi:

               Our initial review of your registration statement indicates that
it fails in numerous
       material respects to comply with the requirements of the Securities Act
of 1933, the rules and
       regulations thereunder and the requirements of the form. More
specifically, your financial
       statements do not meet the updating requirements of Rule 8-08 of
Regulation S-X. Therefore, we
       will not perform a detailed examination of the registration statement
and we will not issue
       comments. We suggest that you consider filing a substantive amendment to
correct the
       deficiencies.

              We will provide more detailed comments relating to your
registration statement
       following our review of a substantive amendment that addresses these
deficiencies.

                                                        Please contact Asia
Timmons-Pierce at 202-551-3754 with any questions.





                         Sincerely,


                         Division of Corporation Finance

                         Office of Manufacturing