Zevia PBC
15821 Ventura Blvd., Suite 135
Encino, California 91436
May 28, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Sarah Sidwell
| Re: | Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-285266) |
Ms. Sidwell,
Zevia PBC (the “Company”) hereby respectfully requests that, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the effectiveness of its Registration Statement on Form S-3 (File No. 333-285266) be accelerated and that it be declared effective on Friday, May 30, 2025, at 4:00 p.m. Eastern time, or as soon as practicable thereafter.
Please direct any questions regarding this filing to Stewart McDowell of Gibson, Dunn & Crutcher LLP at (415) 393-8322.
| Sincerely, | ||
| ZEVIA PBC | ||
| By: |
/s/ Girish Satya | |
| Girish Satya | ||
| Chief Financial Officer | ||
| cc: | Stewart McDowell, Gibson, Dunn & Crutcher LLP |