SEC Company Response from DLH Holdings (DLHC) — Jun 11, 2026
DLH Holdings Corp.
Date: June 11, 2026 · CIK: 0000785557 · Accession: 0001628280-26-042561
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-296492
Letter
Document DLH HOLDINGS CORP. 3565 Piedmont Road, NE Building 3, Suite 700 Atlanta, Georgia 30305 June 11, 2026 Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Scott Anderegg Re: DLH Holdings Corp. Registration Statement on Form S-3 Filed June 4, 2026 File No.: 333-296492 Ladies and Gentlemen: DLH Holdings Corp., a New Jersey corporation (the “ Company ”), hereby respectfully requests, pursuant to Rule 461 of Regulation C under the Securities Act of 1933, as amended, that the effective date for the Company’s Registration Statement on Form S-3 (File No. 333-296492) (the “ Registration Statement ”) be accelerated so that it will become effective at 4:00 p.m., eastern time, on June 15, 2026, or as soon as practicable thereafter. Should you have any questions regarding this request, please contact Michael A. Goldstein of Becker & Poliakoff, P.A., counsel to the Company. In addition, after the Registration Statement has been declared effective, we respectfully request that you so inform Mr. Goldstein of Becker & Poliakoff, P.A. Thank you for your assistance in this matter. Sincerely yours, DLH HOLDINGS CORP. By: /s/ Kathryn M. JohnBull Kathryn M. JohnBull, Chief Financial Officer cc: Michael A. Goldstein, Becker & Poliakoff, P.A.
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CORRESP 1 filename1.htm Document DLH HOLDINGS CORP. 3565 Piedmont Road, NE Building 3, Suite 700 Atlanta, Georgia 30305 June 11, 2026 Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Scott Anderegg Re: DLH Holdings Corp. Registration Statement on Form S-3 Filed June 4, 2026 File No.: 333-296492 Ladies and Gentlemen: DLH Holdings Corp., a New Jersey corporation (the “ Company ”), hereby respectfully requests, pursuant to Rule 461 of Regulation C under the Securities Act of 1933, as amended, that the effective date for the Company’s Registration Statement on Form S-3 (File No. 333-296492) (the “ Registration Statement ”) be accelerated so that it will become effective at 4:00 p.m., eastern time, on June 15, 2026, or as soon as practicable thereafter. Should you have any questions regarding this request, please contact Michael A. Goldstein of Becker & Poliakoff, P.A., counsel to the Company. In addition, after the Registration Statement has been declared effective, we respectfully request that you so inform Mr. Goldstein of Becker & Poliakoff, P.A. Thank you for your assistance in this matter. Sincerely yours, DLH HOLDINGS CORP. By: /s/ Kathryn M. JohnBull Kathryn M. JohnBull, Chief Financial Officer cc: Michael A. Goldstein, Becker & Poliakoff, P.A.