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                                                           June 20, 2025

James W. Bernau
President
Willamette Valley Vineyards, Inc.
8800 Enchanted Way SE
Turner, Oregon 97392

       Re: Willamette Valley Vineyards, Inc.
           Registration Statement on Form S-3
           Filed June 17, 2025
           File No. 333-288108
Dear James W. Bernau:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
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 Jenny O'Shanick at 202-551-8005 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing
cc:   Andrew J. Bond
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