# EDGAR Filing Document

**Accession Number:** 0001753945
**File Stem:** 0000000000-23-001102
**Filing Date:** 2023-2
**Character Count:** 4452
**Document Hash:** d59c35678f7ef21b5d71c5f2f87bf1ec
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001102.hdr.sgml**: 20230314

**ACCESSION NUMBER**: 0000000000-23-001102

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230202

**FILED FOR**: 

**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:** UPLOAD

**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

## Text-Extract

```

United States securities and exchange commission logo

                              February 2, 2023

       Geoffrey Andersen
       Chief Executive Officer
       Opti-Harvest, Inc.
       1801 Century Park East, Suite 520
       Los Angeles, California 90067

                                                        Re: Opti-Harvest, Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed January 13,
2023
                                                            File No. 333-267203

       Dear Geoffrey Andersen:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
October 4, 2022 letter.

       Amendment No. 1 to Registration Statement on Form S-1

       Risk Factors, page 14

   1.                                                   We note your response
to prior comment 1. Please add a risk factor related to
                                                        the enforcement action
by the Division of Enforcement of the SEC and the indictment
                                                        filed by the Department
of Justice against Mr. Destler.
       Note 2. Significant Accounting Policies
       Revenue Recognition, page F-33

   2.                                                   In regard to your
rental revenue, please revise to clarify general or material terms of the
                                                        lease agreements,
including duration of the agreements, any minimum purchase
                                                        commitments, tabular
disclosure of the operating lease income and a maturity analysis of
 Geoffrey Andersen
Opti-Harvest, Inc.
February 2, 2023
Page 2
      the future lease payments to be received, as applicable. Refer to ASC
842-30-50.
Note 4. Rental Equipment, page F-37

3.    Please describe or clarify the nature or type of rental equipment
purchased.
        You may contact Joseph Cascarano, Staff Accountant, at (202) 551-3376
or Robert
Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions
regarding
comments on the financial statements and related matters. Please contact Jeff
Kauten, Staff
Attorney, at (202) 551-3447 or Larry Spirgel, Office Chief, at (202) 551-3815
with any other
questions.

                                                           Sincerely,
FirstName LastNameGeoffrey Andersen
                                                           Division of
Corporation Finance
Comapany NameOpti-Harvest, Inc.
                                                           Office of Technology
February 2, 2023 Page 2
cc:       Thomas E. Puzzo, Esq.
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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