Willamette Valley Vineyards, Inc.
8800 Enchanted Way SE
Turner, Oregon 97392
| July 7, 2022 |
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Erin Donahue
| Re: | Willamette Valley Vineyards, Inc. | |
| Registration Statement on Form S-3 | ||
| File No. 333-265961 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Willamette Valley Vineyards, Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 2:00 p.m., Eastern Time, on Tuesday July 12, 2022, or as soon thereafter as possible.
Please notify Andrew Bond of Sheppard Mullin Richter & Hampton LLP, counsel to the Company, at (310) 228-6155 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.
| WILLAMETTE VALLEY VINEYARDS, INC. | ||
| By: | /s/ John Ferry | |
| Name: | John Ferry | |
| Title: | Chief Financial Officer | |