0001493152-21-018062.txt : 20210908 0001493152-21-018062.hdr.sgml : 20210908 20210729143157 ACCESSION NUMBER: 0001493152-21-018062 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210729 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pacific Ventures Group, Inc. CENTRAL INDEX KEY: 0000882800 STANDARD INDUSTRIAL CLASSIFICATION: BEVERAGES [2080] IRS NUMBER: 752100622 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 117 WEST 9TH STREET SUITE 316 CITY: LOS ANGELES STATE: CA ZIP: 90015 BUSINESS PHONE: 310-392-5606 MAIL ADDRESS: STREET 1: 117 WEST 9TH STREET SUITE 316 CITY: LOS ANGELES STATE: CA ZIP: 90015 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN EAGLE GROUP INC DATE OF NAME CHANGE: 19940301 CORRESP 1 filename1.htm

Jeffrey Turner, Esq.

JDT Legal, PLLC

897 Baxter Drive

So. Jordan, UT, 84095

(801) 810-4465

jeff@jdt-legal.com

July 29, 2021

Attorney Asia Timmons-Pierce

Office of Manufacturing

U.S. Securities Exchange Commission

Washington, D.C.20549

	Re:	Pacific Ventures Group Inc.
		Amendment No. 5 to Registration Statement on Form S-1
		Filed March 3, 2021
		File No. 333-253846

Dear Ms. Timmons-Pierce:

On behalf of Pacific Ventures Group Inc. (the “Company”), we respond as follows to the Staff’s comment letter, dated July 15, 2021, relating to the above-captioned Registration Statement on Form S-1 (“Registration Statement”).

Please note that for the Staff’s convenience, we have recited each of the Staff’s comments in italics and provided the Company’s response to each comment immediately thereafter.

Genearl

	1.	Please update your interim financial statements through March 31, 2021. Refer to Rule 8-08 of Regulation S-X. Please also update Management’s Discussion and Analysis of Financial Condition and Results of Operations for the most recently completed quarter ended March 31, 2021.

		Financial statements for the quarter ended March 31, 2021, have been added. The Management’s Discussion and Analysis of Financial Condition and Results of Operations has been updated to include an analysis of the March 31, 2021, financial statements.

	2.	We note your response to prior comment two. Please have counsel date the opinion as of a more recent date and fill in the blank for the number of shares offered in your offering.

		Counsel has revised the opinion to include the number of shares being offered and has updated the date as requested.

Conclusion

The Company is aware of and agrees that 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 let me know if you need anything further.

	Sincerely, JDT Legal, PLLC

	/s/ Jeffrey Turner
	Jeffrey Turner
	jeff@jdt-legal.com