SEC – ‘UPLOAD’ from 7/12/22 re: Sixty Six Oilfield Services, Inc. – ‘TEXT-EXTRACT’

On:  Tuesday, 7/12/22, at 11:30am ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed   ·   Accession #:  0-22-7322

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Comment or Other Letter from the SEC   —   Delayed-Release

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     40K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC - PDF's         2±    10K 
                Text                                                             

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC – PDF’s Text

United States securities and exchange commission logo                           

July 12, 2022       

Donald Keer                                                       
Chief Operating Officer                                           
Sixty Six Oilfield Services, Inc.                                 
1248 Fern Forest Run                                              
Oviedo, FL 32765                                                  

                                                      Re: Sixty Six Oilfield
Services, Inc.                                                                  
                                                          Offering Statement
on Form 1-A                                                                     
                                                           Filed June 28, 2022
                                                          File No. 024-11923

Dear Mr. Keer:                                                    

           We have reviewed your offering statement and have the following
comments. In some of                                                            
   our comments, we may ask you to provide us with information so we may
better understand your                                                          
disclosure.                                                       

             Please respond to this letter by amending your offering statement
and providing the                                                               
     requested information. If you do not believe our comments apply to your
facts and                                                                       
      circumstances or do not believe an amendment is appropriate, please tell
us why in your                                                                  
    response. After reviewing any amendment to your offering statement and
the information you                                                             
     provide in response to these comments, we may have additional comments.

Offering Statement on Form 1-A                                    

Index to Financial Statements, page 43                            

 1.                                                   Please explain whether
these financial statements were prepared for the company or                     
                                                       another related entity.
We note that page F-5 indicates that the financial statements were              
                                                      prepared for an entity
called "SSOF Beverage Group."                                                   
General                                                           

2.                                                   Please address and   
clarify all discrepancies between Part I and Part II and III, including:        
                                                           Part I has the Tier
1 offering box checked, while Part II and III indicates the offering            
                                                        will be a Tier 2
offering;                                                                       
                                                       Part I lists an
underwriter and underwriter fees, while Part II and III indicates that          
                                                        there will be no
underwriter;                                                                    
                                                           Part I answers "No"
to the question "Does the issuer intend to price this offering after            
                                                     qualification
pursuant to Rule 253(b)?" while Part II and III indicates that you intend       
Donald Keer                                                                   
Sixty Six Oilfield Services, Inc.                                               
July 12, 2022                                                                   
Page 2                                                                          
to price this offering after qualification;         
              Part I indicates that the company was incorporated in Florida,
while Part II and III                                                           
states that the company was incorporated in Nevada; 
       Part I answers "Yes" to the question "Does the proposed
offering involve the resale of                                                  
          securities by affiliates of the issuer?" while Part II and III
indicates that only the                                                         
company will be selling securities; and             
             Discrepancies between the balance sheet information in Part I
and the financial                                                               
information included in Part II and III.            
3.       Please explain which previous filing contains exhibits 2.1, 2.2 and    
4.1, as the company has                                                         
made no previous filings on form 1-A.                         
       We will consider qualifying your offering statement at your request. In
connection with                                                                 
your request, please confirm in writing that at least one state has advised you 
that it is prepared                                                             
to qualify or register your offering. If a participant in your offering is      
required to clear its                                                           
compensation arrangements with FINRA, please have FINRA advise us that it has   
no objections                                                                   
to the compensation arrangements prior to qualification.                        

     We remind you that the company and its management are responsible for
the accuracy                                                                    
and adequacy of their disclosures, notwithstanding any review, comments, action 
or absence of                                                                   
action by the staff.                                                            

      Please contact Priscilla Dao, Staff Attorney, at (202) 551-5997 or Jan
Woo, Legal Branch                                                               
Chief, at (202) 551-3453 with any questions.                                    

FirstName LastNameDonald Keer                                 Sincerely,        
Comapany NameSixty Six Oilfield Services, Inc.                                  
                                                       Division of
Corporation Finance                                                             
July 12, 2022 Page 2                                          Office of         
Technology                                                                      
FirstName LastName                                                              

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Filed on:		7/12/22		UPLOAD
		6/28/22		1-A,  UPLOAD
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