The Benchmark Company, LLC
150 E 58th Street, 17th floor
New York, NY 10155
June 16, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:NuZee, Inc. (the “Company”)
Registration Statement on Form S-1 (File No. 333-234643)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned, as underwriter of the proposed offering, hereby joins the request of NuZee, Inc. that the effective date of the above-referenced Registration Statement on Form S-1 be declared effective at 4:30 p.m. (Washington, D.C. time) on June 18, 2020, or as soon as practicable thereafter.
In connection with this acceleration request and pursuant to Rule 460 under the Securities Act, please be advised that between June 12, 2020 and the date hereof, approximately 250 copies of the preliminary prospectus dated June 12, 2020 were distributed to underwriters, dealers, institutions and others.
The undersigned advise that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Sincerely,
The Benchmark Company, LLC
By: /s/ Michael S. Jacobs
Name:Michael S. Jacobs
Title: MD/Head of Equity Capital Markets