SEC Company Response from HG Holdings, Inc. (STLY) (CIK 0000797465) (STLY) — May 11, 2020
HG Holdings, Inc. (STLY) (CIK 0000797465)
Date: May 11, 2020 · CIK: 0000797465 · Accession: 0001437749-20-010277
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File numbers found in text: 333-235539
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CORRESP 1 filename1.htm stly20200510_corresp.htm HG Holdings, Inc. 2115 E. 7th Street, Suite 101 Charlotte, North Carolina 28204 (252) 355-4610 May 11, 2020 VIA EDGAR AND ELECTRONIC MAIL U.S. Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attn: Ruairi Regan, Office of Real Estate & Construction Re: HG Holdings, Inc. Registration Statement on Form S-1 File No. 333-235539 Acceleration Request Requested Date: May 13, 2020 Requested Time: 4:00 p.m. Eastern Time (US) Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended, HG Holdings, Inc. (the “Company”) respectfully requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated by the Securities and Exchange Commission to Wednesday, May 13, 2020, at 4:00 p.m. Eastern Time, or as soon as practicable thereafter. The Company respectfully requests that it be notified of such effectiveness by a telephone call to David W. Robertson of McGuireWoods LLP, at (804) 775-1031, and that such effectiveness also be confirmed in writing by email to David W. Robertson at drobertson@mcguirewoods.com. Very truly yours, HG HOLDINGS, INC. By: /s/ Brad G. Garner Brad G. Garner Principal Financial and Accounting Officer cc: Steven A. Hale II David W. Robertson