# EDGAR Filing Document

**Accession Number:** 0001753945
**File Stem:** 0001493152-23-001388
**Filing Date:** 2023-1
**Character Count:** 5009
**Document Hash:** 41eed86e879892e7534edf8f88fdbd40
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-001388.hdr.sgml**: 20230314

**ACCESSION NUMBER**: 0001493152-23-001388

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230113

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Opti-Harvest, Inc.
- **CENTRAL INDEX KEY:** 0001753945
- **STANDARD INDUSTRIAL CLASSIFICATION:** FARM MACHINERY & EQUIPMENT [3523]
- **IRS NUMBER:** 813007305
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1801 CENTURY PARK EAST, SUITE 520
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90067
- **BUSINESS PHONE:** (310) 788-0200

**MAIL ADDRESS:**
- **STREET 1:** 1801 CENTURY PARK EAST, SUITE 520
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90067

**Law Offices of Thomas E. Puzzo, PLLC**

3823 44th Ave. NE

Seattle, Washington 98105

Telephone: (206) 522-2256

E-mail: tpuzzo@puzzolaw.com

January 13, 2023

**<u>VIA EDGAR</u>**

Office of Technology

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, NE<br> Washington, DC 20549

---

| | |
|:---|:---|
| **Re:** | **Opti-Harvest, Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **Filed August 31, 2022** |
|  | **File No. 333-267203** |

---

Ladies and Gentlemen:

On behalf of our client, Opti-Harvest, Inc. (the "Company"), set forth below are responses to the comments of the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") in its letter dated October 4, 2022, with respect to the above referenced Registration Statement on Form S-1.

The text of the Staff's comments is set forth in bold italics below, followed in each case by the Company's response. Please note that all references to page numbers in the responses refer to the page numbers of the Company's Amendment No. 1 to Registration Statement on Form S-1 filed concurrently with the submission of this letter in response to the Staff's comments.

***<u>Registration Statement on Form S-1</u>***

 ****

***<u>Management's Discussion and Analysis of Financial Condition and Results of Operations</u>***

***<u>Recent Trends - Market Conditions, page 41</u>***

 ****

&nbsp;&nbsp;&nbsp;&nbsp;***1.***  ***Please update your discussion of recent trends and market conditions as of a recent practicable date and include a discussion here and in the risk factors section of the enforcement action by the Division of Enforcement of the SEC against your chief executive officer.*** 

<u>Company response</u>: The Company has updated its disclosure under the discussion of Recent Trends and Market Conditions heading on page 41. Additionally, on page 4, the Company has added a Recent Events section on page 4, summarizing recent changes at the Company, which includes a summary of Securities and Exchange Commission and Department of Justice litigation against Jonathan Destler, the resignation of Jonathan Destler as a director and officer of the Company, the appointment of Geoffrey Andersen as the Company's new Chief Executive Officer, and the creation of a voting trust into which Mr. Destler has placed all of his shares of common stock and Series A Preferred Stock, under which Jeffrey Klausner, the sole member of the board of directors has voting control.

***<u>General</u>***

 ****

&nbsp;&nbsp;&nbsp;&nbsp;***2.***  ***Please supplementally provide us with copies of all written communications, as defined in Rule 405 under the Securities Act, that you, or anyone authorized to do so on your behalf, present to potential investors in reliance on Section 5(d) of the Securities Act, whether or not they retain copies of the communications.*** 

Securities and Exchange Commission

Page 2 of 2

January 13, 2023

<u>Company response</u>: The Company respectfully advises the Staff that there are no written communications, as defined in Rule 405 under the Securities Act, that have been presented to potential investors by the Company or anyone authorized to do so on the Company's behalf in reliance on Section 5(d) of the Securities Act of 1933, as amended. To the extent that such materials are presented to potential investors by the Company or anyone authorized to do so on the Company's behalf, the Company will supplementally provide copies to the Staff.

Please contact the undersigned with any questions or comments.

---

| |
|:---|
| Very truly yours,<br>|
| LAW OFFICES OF THOMAS E. PUZZO, PLLC |
| */s/ Thomas E. Puzzo* |
| Thomas E. Puzzo |

---

---

| | | |
|:---|:---|:---|
| cc: | Joseph Cascarano | Joseph Cascarano |
|  | Robert Littlepage | Robert Littlepage |
|  | Priscilla Dao | Priscilla Dao |
|  | Jeff Kauten | Jeff Kauten |
|  |  | Securities and Exchange Commission |
|  | Geoffrey Andersen | Geoffrey Andersen |
|  | Steven Handy | Steven Handy |
|  |  | Opti-Harvest, Inc. |
|  | Andrew M. Tucker | Andrew M. Tucker |
|  |  | Nelson Mullins Riley & Scarborough LLP |

---