SEC Comment Letter 0000000000-23-005979 to DLH Holdings Corp. (DLHC) (CIK 0000785557) (DLHC)
DLH Holdings Corp. (DLHC) (CIK 0000785557)
Date: June 5, 2023 · CIK: 0000785557 · Accession: 0000000000-23-005979
AI Filing Summary & Sentiment
File numbers found in text: 333-272277
Show Raw Text
United States securities and exchange commission logo
June 5, 2023
Kathryn JohnBull
Chief Financial Officer
DLH Holdings Corp.
3565 Piedmont Road, NE
Building 3, Suite 700
Atlanta, Georgia 30305
Re:DLH Holdings Corp.
Registration Statement on Form S-3
Filed May 30, 2023
File No. 333-272277
Dear Kathryn JohnBull:
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 Taylor Beech at 202-551-4515 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Michael A. Goldstein, Esq.