Jones Soda Co.
66 South Hanford Street, Suite 150
Seattle, WA 98134
(206) 624-3357
July 19, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE Washington, DC 20549
Attn: | John Reynolds, Jonathan Burr and Brigitte Lippmann |
Office of Beverages, Apparel, and Mining |
Re: | Jones Soda Co. |
Registration Statement on Form S-1 |
File No. 333-225049 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Jones Soda Co. (the “Company”) hereby respectfully requests that the above-referenced Registration Statement be declared effective at 4:30 p.m., Eastern time, on July 23, 2018 or as soon thereafter as practicable.
Please contact Michael Moyer of Baker & Hostetler LLP at (206) 332-1104 with any questions regarding the foregoing and to confirm the effectiveness of the Registration Statement.
Very truly yours,
Jones Soda Co. | ||
By: | /s/ Jennifer L. Cue | |
Jennifer L. Cue Chief Executive Officer |