# EDGAR Filing Document

**Accession Number:** 0002068577
**File Stem:** 0000000000-25-008276
**Filing Date:** 2025-8
**Character Count:** 3768
**Document Hash:** 4c75cf526b5f82645a7f22ae2baa4c0a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008276.hdr.sgml**: 20260116

**ACCESSION NUMBER**: 0000000000-25-008276

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250806

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Black Rock Coffee Bar, Inc.
- **CENTRAL INDEX KEY:** 0002068577
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-EATING & DRINKING PLACES [5810]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-08026

**BUSINESS ADDRESS:**
- **STREET 1:** 9170 E. BAHLA DRIVE, SUITE 101
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85260
- **BUSINESS PHONE:** (458) 256-9668

**MAIL ADDRESS:**
- **STREET 1:** 9170 E. BAHLA DRIVE, SUITE 101
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85260
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001628279-25-000263

## Text-Extract

```

                                                            August 6, 2025

Mark Davis
Chief Executive Officer
Black Rock Coffee Bar, Inc.
9170 E. Bahia Drive
Suite 101
Scottsdale, AZ 85260

       Re: Black Rock Coffee Bar, Inc.
           Amendment No. 2 to Draft Registration Statement on Form S-1
           Submitted July 25, 2025
           CIK No. 0002068577
Dear Mark Davis:

     We have reviewed your amended draft registration statement and have the
following
comment(s).

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

        After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our July 10, 2025 letter.

Amendment No. 2 to Draft Registration Statement on Form S-1
Certain Definitions, page 5

1.     We note your response to prior comment 1 and reissue in part. We
acknowledge the
       changes made to revise the definition of "TRA Parties." Please disclose
which
       members of the management team, i.e. which directors and executive
officers, will be
       parties to the TRA. Given the size of the expected payments,
shareholders should
       clearly understand which directors and executive officers will be
receiving such
       payments. Additionally, please revise the Tax Receivable Agreement
discussion in the
       Certain Relationships and Related Party Transactions section on page 176
to
 August 6, 2025
Page 2

       specifically identify such directors and executive officers and provide
the information
       required by Item 404(a) of Regulation S-K regarding their direct or
indirect interests
       in the Tax Receivable Agreement and any associated payments.
       Please contact Scott Stringer at 202-551-3272 or Lyn Shenk at
202-551-3380 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Nicholas Nalbantian at 202-551-7470 or Donald Field at 202-551-3680
with any
other questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Trade &
Services
cc:   Ian D. Schuman

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._