United States securities and exchange commission logo June 17, 2021 Norman E. Snyder Chief Executive Officer Reed's, Inc. 201 Merritt 7 Norwalk, CT 06851 Re: Reed's, Inc. Form 10-K for the Year Ended December 31, 2020 Filed March 30, 2021 File No. 001-32501 Dear Mr. Snyder: We have completed our review of your filing. We remind you that the 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. Sincerely, Division of Corporation Finance Office of Manufacturing