# EDGAR Filing Document

**Accession Number:** 0001553788
**File Stem:** 0001731122-25-001716
**Filing Date:** 2025-12
**Character Count:** 2287
**Document Hash:** f27303dbff8c9f7528c6bbf170e657c0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001731122-25-001716.hdr.sgml**: 20260625

**ACCESSION NUMBER**: 0001731122-25-001716

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251223

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SPLASH BEVERAGE GROUP, INC.
- **CENTRAL INDEX KEY:** 0001553788
- **STANDARD INDUSTRIAL CLASSIFICATION:** BEVERAGES [2080]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 341720075
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1112 N FLAGLER DRIVE
- **CITY:** FORT LAUDERDALE
- **STATE:** FL
- **ZIP:** 33304
- **BUSINESS PHONE:** (954) 648-7238

**MAIL ADDRESS:**
- **STREET 1:** 1112 N FLAGLER DRIVE
- **CITY:** FORT LAUDERDALE
- **STATE:** FL
- **ZIP:** 33304

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Canfield Medical Supply, Inc.
- **DATE OF NAME CHANGE:** 20120709

**Splash Beverage Group, Inc.**

**1314 E Las Olas Blvd, Suite 221**

**Fort Lauderdale, FL 33301**

**(954)-745-5815**

December 23, 2025

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

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street NE

Washington, D.C. 20549

---

| | |
|:---|:---|
| **Re:** | **Splash Beverage Group, Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **Filed December 22, 2025** |
|  | **File No. 333-292368** |

---

Ladies and Gentlemen:

In accordance with Rule 461 promulgated pursuant to the Securities Act of 1933, Splash Beverage Group, Inc. is hereby requesting that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it will become effective at 4:00 pm, Eastern Time on Monday, December 29, 2025, or as soon thereafter as may be practicable.

Please direct any questions concerning this letter to Constantine Christakis, Esq. or Michael D. Harris, Esq. of Nason Yeager Gerson Harris & Fumero, P.A., the Company's legal counsel, at 561-302-6158, cchristakis@nasonyeager.com, or 561-644-2222, mharris@nasonyeager.com.

---

| | |
|:---|:---|
| Sincerely, | Sincerely, |
| Splash Beverage Group, Inc. | Splash Beverage Group, Inc. |
| By: | */s/William Meissner* |
|  | William Meissner, President |

---