SPLASH BEVERAGE GROUP, INC. — Capital/Financing Update 2021

Jun 8, 2021

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June 8, 2021

VIA EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jeffrey Gordon, Staff Attorney

Re:
Registration Statement on Form S-1 (File No. 333-255091)
Request for Acceleration of Effective Date

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Kingswood Capital Markets, division of Benchmark Investments, LLC, as representative of the several underwriters, hereby joins Splash Beverage Group, Inc. in requesting that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1 (File No. 333- 255091) (the “Registration Statement”) to become effective on June 10, 2021, at 4:00 p.m. Eastern Time, or as soon as practicable thereafter.

Pursuant to Rule 460 under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement.

We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities and Exchange Act of 1934, as amended, to the extent applicable.

Very truly yours,
Kingswood Capital Markets, Division of Benchmark
Investments, LLC
By:	●
Name:	Sam Fleischman
Title:	Supervisory Principal

cc:
Darrin Ocasio, Esq., Sichenzia Ross Ference LLP
David R. Crandall, Esq., Hogan Lovells US LLP

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