Celsius Holdings, Inc.
2424 N. Federal Highway, Suite 208
Boca Raton, Florida 33431
December 27, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 “F” Street, N.E.
Washington, D.C. 20549-3629
Attention: | Mr. Ruairi Regan |
Re: | Celsius Holdings, Inc. (the “Company”) | |
Registration Statement on Form S-3, as amended, | ||
File No. 333-228888 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the Company respectfully requests that the effective date of the Registration Statement is accelerated so that it will become effective at 4:00 p.m. Eastern Time on Monday, December 31, 2018, or as soon thereafter as practicable.
If you have any further questions or comments, kindly contact the undersigned at (561) 276-2239 or our counsel, Dale S. Bergman, Esq. of Gutiérrez Bergman Boulris, PLLC at (305) 358-5100.
Very truly yours,
CELSIUS HOLDINGS, INC.
By: | /s/ John Fieldly | |
John Fieldly | ||
Chief Executive Officer |