# EDGAR Filing Document

**Accession Number:** 0002068577
**File Stem:** 0001628279-25-000474
**Filing Date:** 2025-7
**Character Count:** 5203
**Document Hash:** 0a85a0617f48683cf6648849c3482143
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628279-25-000474.hdr.sgml**: 20260116

**ACCESSION NUMBER**: 0001628279-25-000474

**CONFORMED SUBMISSION TYPE**: DRSLTR

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20250725

**FILER**: 

**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:** DRSLTR

**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

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| | | |
|:---|:---|:---|
| | 1271 Avenue of the Americas<br>New York, New York 10020-1401<br>Tel: +1.212.906.1200 Fax: +1.212.751.4864<br>www.lw.com | 1271 Avenue of the Americas<br>New York, New York 10020-1401<br>Tel: +1.212.906.1200 Fax: +1.212.751.4864<br>www.lw.com |
| ![lwlogo1aa.jpg](lwlogo1aa.jpg) | FIRM / AFFILIATE OFFICES | FIRM / AFFILIATE OFFICES |
| ![lwlogo1aa.jpg](lwlogo1aa.jpg) | Austin | Milan |
| ![lwlogo1aa.jpg](lwlogo1aa.jpg) | Beijing | Munich |
|  | Boston | New York |
|  | Brussels | Orange County |
|  | Century City | Paris |
|  | Chicago | Riyadh |
|  | Dubai | San Diego |
|  | Düsseldorf | San Francisco |
|  | Frankfurt | Seoul |
|  | Hamburg | Silicon Valley |
|  | Hong Kong | Singapore |
|  | Houston | Tel Aviv |
|  | London | Tokyo |
|  | Los Angeles | Washington, D.C. |
|  | Madrid |  |

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July 25, 2025

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Attention: | Scott Stringer |
| | Lyn Shenk |
| | Nicholas Nalbantian |
| | Donald Field |
| **Re:** | **Black Rock Coffee Bar, Inc.** |
| | **Amendment No. 1 to Draft Registration Statement on Form S-1** |
| | **Submitted on June 27, 2025** |
| | **CIK No. 0002068577** |

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Ladies and Gentlemen:

On behalf of Black Rock Coffee Bar, Inc. (the "***Company***"), set forth below are the Company's responses to the comments of the Staff (the "***Staff***") of the Division of Corporation Finance of the Securities and Exchange Commission (the "***Commission***") in its letter dated July 10, 2025 relating to the Company's Amendment No. 1 to its confidential draft registration statement on Form S-1 submitted to the Commission on June 27, 2025 (the "***Registration Statement***").

Concurrently with the submission of this letter, the Company is confidentially submitting via EDGAR Amendment No. 2 to the draft Registration Statement (the "***Amended Registration Statement***") responding to the Staff's comment and updating the Registration Statement. For the Staff's reference, we are providing to the Staff electronic copies of this letter as well as both a clean copy of the Amended Registration Statement and a copy marked to show all changes from the Registration Statement.

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**July 25, 2025**

**Page 2**

![lwlogo2aa.jpg](lwlogo2aa.jpg)

For convenience of reference, the text of the comment in the Staff's letter has been reproduced in bold and italics herein. The Company has also provided its response immediately after the comment. In addition, unless otherwise indicated, all references to page numbers in such responses are to page numbers in the Amended Registration Statement. Capitalized terms used but not otherwise defined herein have the meanings assigned to such terms in the Amended Registration Statement.

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

**<u>Certain Definitions, page 4</u>**

1.***We note your response to prior comment 4 and reissue in part. We acknowledge the changes made to page 5 in the definition of "TRA Parties." Please disclose which Continuing Equity Owners will be parties to the TRA, rather than "certain Continuing Equity Owners." Given the size of the expected payments, shareholders should clearly understand who is receiving such payments.***

**Response**: The Company respectfully acknowledges the Staff's comment and has revised the definition on page 5 of the Amended Registration Statement to further clarify the parties to the TRA.

\*\*\*\*\*\*\*\*\*

Any comments or questions regarding the foregoing should be directed to the undersigned at 312-876-7605. Thank you in advance for your cooperation in connection with this matter.

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| |
|:---|
| Very truly yours, |
| /s/ Scott W. Westhoff |
| Scott W. Westhoff |
| of LATHAM & WATKINS LLP |

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---

| | |
|:---|:---|
| cc: | Mark Davis, *Black Rock Coffee Bar, Inc.* |
| | Rodd Booth, *Black Rock Coffee Bar, Inc.* |
| | Sam Seiberling, *Black Rock Coffee Bar, Inc.* |
| | Ian D. Schuman, *Latham & Watkins LLP* |
| | Stelios G. Saffos, *Latham & Watkins LLP* |
| | Alex K. Kassai, *Latham & Watkins LLP* |
| | Robert M. Hayward, P.C., *Kirkland & Ellis LLP* |
| | Rachel W. Sheridan, P.C., *Kirkland & Ellis LLP* |

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