# EDGAR Filing Document

**Accession Number:** 0001881767
**File Stem:** 0001641172-25-016202
**Filing Date:** 2025-6
**Character Count:** 3317
**Document Hash:** 49b92dbf3dad4a8cf89cae99767284fd
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-016202.hdr.sgml**: 20250624

**ACCESSION NUMBER**: 0001641172-25-016202

**CONFORMED SUBMISSION TYPE**: RW

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250624

**DATE AS OF CHANGE**: 20250624

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Spirits Capital Corp
- **CENTRAL INDEX KEY:** 0001881767
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-BEER, WINE & DISTILLED ALCOHOLIC BEVERAGES [5180]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** RW

**SEC ACT:**
- **SEC FILE NUMBER:** 333-282160
- **FILM NUMBER:** 251066564

**BUSINESS ADDRESS:**
- **STREET 1:** 100 BAYVIEW CIRCLE
- **STREET 2:** SUITE 4100
- **CITY:** NEWPORT BEACH
- **STATE:** CA
- **ZIP:** 92660
- **BUSINESS PHONE:** (949) 674-0355

**MAIL ADDRESS:**
- **STREET 1:** 100 BAYVIEW CIRCLE
- **STREET 2:** SUITE 4100
- **CITY:** NEWPORT BEACH
- **STATE:** CA
- **ZIP:** 92660

**Spirits Capital Corporation**

100 Bayview Circle, Suite 4100

Newport Beach, CA 92660

June 24, 2025

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Spirits Capital Corporation**<br> **Withdrawal of Registration Statement on Form S-1** <br> **File No. 333-282160**<br>|

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Ladies and Gentlemen:

Spirits Capital Corporation (the "**Company**") hereby requests, pursuant to Rule 477 under the Securities Act of 1933, as amended (the "**Securities Act**"), that the U.S. Securities and Exchange Commission (the "**SEC**") consent to the withdrawal of the Company's Registration Statement on Form S-1 (File No. 333-282160), initially filed with the SEC on September 17, 2024, together with all exhibits thereto (collectively, the "**Registration Statement**"), as of the date hereof or the earliest practicable date hereafter.

The Company is seeking withdrawal of the Registration Statement because the Company has determined it is not in the best interests of the Company and its stockholders to conduct the offering proposed by the Registration Statement at this time. The Registration Statement has not been declared effective and no securities covered by the Registration Statement have been issued or sold. Based on the foregoing, the Company submits that the withdrawal of the Registration Statement is consistent with the public interest and protection of investors as contemplated by Rule 477(a). The Company requests that, in accordance with Rule 457(p) under the Securities Act, all fees paid to the SEC in connection with the filing of the Registration Statement be credited for the Company's future use.

If you have any further questions regarding this request for withdrawal, or if you require any additional information, please contact the Company's outside counsel, Ryan C. Wilkins of Stradling Yocca Carlson & Rauth LLP, at (949) 714-4115. Thank you for your assistance.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| **Spirits Capital Corporation** | **Spirits Capital Corporation** |
| By: | */s/ Todd Sanders* |
|  | Todd Sanders |
|  | Chief Executive Officer |

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cc: Ryan C. Wilkins Stradling Yocca Carlson & Rauth LLP