Splash
Beverage Group, Inc.
1314
E Las Olas Blvd, Suite 221
Fort
Lauderdale, FL 33301
(954)-745-5815
January
16, 2026
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
Office
of Manufacturing
Re: Splash
Beverage Group, Inc.
Registration
Statement on Form S-1
Filed
December 9, 2024
File
No. 333-283674
Ladies
and Gentlemen:
Pursuant
to Rule 477 promulgated under the Securities Act of 1933, Splash Beverage Group, Inc. (the “Company”) hereby requests that
the Securities and Exchange Commission (the “Commission”) consent to the withdrawal of the Company’s Registration
Statement on Form S-1 (File No. 333-283674), together with all amendments and exhibits thereto (the “Registration Statement”).
The Company does not intend to conduct the offering of the shares of common stock contemplated by the Registration Statement. No shares
of common stock of the Company have been or will be sold under the Registration Statement.
The Company
also acknowledges that no refund will be made for fees paid to the Commission in connection with filing of the Registration Statement.
However, the Company requests, in accordance with Rule 457(p) under the Act that all fees paid to the Commission in connection with the
filing of the Registration Statement be credited to the Company’s account to be offset against the filing fee for any future Registration
Statement or Registration Statements.
Accordingly,
the Company requests an order granting the withdrawal of the Registration Statement to be issued by the Commission as soon as possible.
Please provide a copy of the order granting withdrawal of the Registration Statement to the undersigned via email at bill@splashbeveragegroup.com,
with a copy to Constantine Christakis, Esq. via email at cchristakis@nasonyeager.com, and to Michael Harris, Esq. of Nason, Yeager, Gerson,
Harris & Fumero, P.A. via email at mharris@nasonyeager.com,
Please direct any questions concerning
this letter to Constantine Christakis, Esq. or Michael D. Harris, Esq. of Nason Yeager Gerson Harris & Fumero, P.A., the Company’s
legal counsel, at 561-302-6158, cchristakis@nasonyeager.com, or 561-644-2222, mharris@nasonyeager.com.
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Splash Beverage Group, Inc. |
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By: |
/s/ William Meissner |
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William Meissner, President |
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| cc: |
Constantine Christakis, Esq. |
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Michael D. Harris, Esq. |
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