CORRESP Filing
Capstone Holding Corp.
Date: Aug. 7, 2025 · CIK: 0000887151 · Accession: 0001213900-25-072852
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File numbers found in text: 333-289222
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CORRESP 1 filename1.htm CAPSTONE HOLDING CORP. 5141 W. 122nd Street Alsip, IL 60803 August 7, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Re: Capstone Holding Corp. Registration Statement on Form S-1, File No. 333-289222 REQUEST FOR ACCELERATION OF EFFECTIVENESS Requested Date: August 11, 2025 Requested Time: 9:15 am, 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 (File No. 333-289222), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 9:15 am Eastern Time on August 11, 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 E. Lipman Matthew E. Lipman Chief Executive Officer