# EDGAR Filing Document

**Accession Number:** 0001587603
**File Stem:** 0000000000-26-003554
**Filing Date:** 2026-4
**Character Count:** 3663
**Document Hash:** eeb9d8a0541b1b096ad9f48af87efc93
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-003554.hdr.sgml**: 20260522

**ACCESSION NUMBER**: 0000000000-26-003554

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260408

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WINNERS, INC.
- **CENTRAL INDEX KEY:** 0001587603
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 260764832
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 024-12729

**BUSINESS ADDRESS:**
- **STREET 1:** 401 RYLAND STREET
- **STREET 2:** SUITE 200-A
- **CITY:** RENO
- **STATE:** NV
- **ZIP:** 89502
- **BUSINESS PHONE:** 954-908-3366

**MAIL ADDRESS:**
- **STREET 1:** 401 RYLAND STREET
- **STREET 2:** SUITE 200-A
- **CITY:** RENO
- **STATE:** NV
- **ZIP:** 89502

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GoooGreen, Inc.
- **DATE OF NAME CHANGE:** 20201028

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Baroma, Inc.
- **DATE OF NAME CHANGE:** 20130924
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-26-012984

## Text-Extract

```

                                                             April 8, 2026

B. Michael Friedman
Chief Executive Officer
Winners, Inc.
401 Ryland Street
Suite 200-A

        Re: Winners, Inc.
            Offering Statement on Form 1-A
            Filed March 26, 2026
            File No. 024-12729
Dear B. Michael Friedman:

       We have reviewed your offering statement and have the following
comments.

       Please respond to this letter by amending your offering statement and
providing the
requested information. 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 any amendment to your offering statement and the information you
provide in
response to this letter, we may have additional comments.

Offering Statement on Form 1-A
General

1.     Please revise your filing to include historical financial statements of
Winners, Inc.
       pursuant to (a) and (b) of Part F/S of Form 1-A.
2.     Pursuant to (b)(3) of Part F/S of Form 1-A, please update your financial
statements to
       present financial statements for the years ended December 31, 2025 and
December 31,
       2024. Update any associated financial information in relevant sections
of the filing as
       necessary.
        We will consider qualifying your offering statement at your request. In
connection with
your request, please confirm in writing that at least one state has advised you
that it is prepared
to qualify or register your offering. If a participant in your offering is
required to clear its
compensation arrangements with FINRA, please have FINRA advise us that it has
no objections
to the compensation arrangements prior to qualification.
 April 8, 2026
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Please contact Alyssa Wall at 202-551-8106 or Jason Drory at
202-551-8342 with any
other questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Trade &
Services
cc:   Jim Byrd

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._