Correspondence 0001213900-25-013059 from Capstone Holding Corp. (CAPS)
Capstone Holding Corp.
Date: Feb. 12, 2025 · CIK: 0000887151 · Accession: 0001213900-25-013059
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File numbers found in text: 333-284105
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CORRESP
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Capstone Holding Corp.
5141 W. 122nd Street
Alsip, IL 60803
February 12, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, DC 20549
Re:
Capstone Holding Corp.
Registration Statement on Form S-1, File No. 333-284105
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Requested Date: February 14, 2025
Requested Time: 4:30 p.m., Eastern Time
Ladies and Gentlemen:
Capstone Holding Corp. (the “Company”)
hereby requests that the effective date of the Company’s Registration Statement on Form S-1, as amended (File No. 333-284105), be
accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 4:30 p.m.
Eastern Time on February 14, 2025, or as soon thereafter as possible.
Please contact our counsel, Steven Lipstein of Lucosky
Brookman LLP at (732) 395-4416 with any questions you may have regarding this request. In addition, the Company requests that you kindly
notify Mr. Lipstein by telephone when this request for acceleration has been granted.
Sincerely yours,
Capstone Holding Corp.
/s/ Matthew Lipman
Matthew Lipman
Chief Executive Officer