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United States securities and exchange commission logo
October 20, 2021
Hilton Schlosberg
Co-Chief Executive Officer
Monster Beverage Corporation
1 Monster Way
Corona, CA 92879
Re: Monster Beverage
Corporation
Form 10-K for the
Fiscal Year Ended December 31, 2020
Response dated
October 5, 2021
File No. 001-18761
Dear Ms. Schlosberg:
We have reviewed your October 5, 2021, response to our comment
letter 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 these comments within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comments apply to your facts and circumstances, please tell us why in
your response.
After reviewing your response to these comments, we may have
additional
comments. Unless we note otherwise, our references to prior comments are
to comments in our
September 21, 2021, letter.
Form 10-K for the Fiscal Year Ended December 31, 2020
General
1. We note from your
response to prior comment 2 that you have had no material capital
expenditures for
climate-related projects for the periods covered in the 2020 Form 10-K
and that future capital
expenditures for climate-related projects are not expected to be
material. Please tell
us about your capital expenditures for climate-related projects and
provide us with
additional detail supporting your statements regarding materiality,
including quantitative
information.
Please contact Jennifer Angelini at 202-551-3047 or Sergio Chinos
at 202-551-7844 with
any questions.
Hilton Schlosberg
Monster Beverage Corporation
October 20, 2021
Page 2
FirstName LastNameHilton Schlosberg Sincerely,
Comapany NameMonster Beverage Corporation
Division of Corporation Finance
October 20, 2021 Page 2 Office of Manufacturing
FirstName LastName