SEC Comment Letter 0000000000-24-006224 to MANHATTAN BRIDGE CAPITAL, INC (LOAN) (CIK 0001080340) (LOAN)
MANHATTAN BRIDGE CAPITAL, INC (LOAN) (CIK 0001080340)
Date: May 30, 2024 · CIK: 0001080340 · Accession: 0000000000-24-006224
AI Filing Summary & Sentiment
File numbers found in text: 333-279603
Letter
United States securities and exchange commission logo May 30, 2024 Assaf Ran Chief Executive Officer Manhattan Bridge Capital, Inc. 60 Cutter Mill Road Suite 205 Great Neck, NY 11201 Re:Manhattan Bridge Capital, Inc. Registration Statement on Form S-3 Filed May 22, 2024 File No. 333-279603 Dear Assaf Ran: 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 Stacie Gorman at 202-551-3585 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Howard E. Berkenblit, Esq.
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United States securities and exchange commission logo
May 30, 2024
Assaf Ran
Chief Executive Officer
Manhattan Bridge Capital, Inc.
60 Cutter Mill Road
Suite 205
Great Neck, NY 11201
Re:Manhattan Bridge Capital, Inc.
Registration Statement on Form S-3
Filed May 22, 2024
File No. 333-279603
Dear Assaf Ran:
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 Stacie Gorman at 202-551-3585 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Howard E. Berkenblit, Esq.