Correspondence 0001493152-24-022141 from MANHATTAN BRIDGE CAPITAL, INC (LOAN) (CIK 0001080340) (LOAN)
MANHATTAN BRIDGE CAPITAL, INC (LOAN) (CIK 0001080340)
Date: May 31, 2024 · CIK: 0001080340 · Accession: 0001493152-24-022141
AI Filing Summary & Sentiment
File numbers found in text: 333-279603
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance United States Securities and Exchange Commission Washington, D.C. 20549 Re: Manhattan Bridge Capital, Inc. (CIK: 0001080340) Registration Statement on Form S-3 (File No. 333-279603) (the “Registration Statement”) Request for Acceleration of Effective Date
Dear Sir or Madam:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Manhattan Bridge Capital, Inc. (the “Registrant”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective on June 4, 2024 at 4:15 p.m., Eastern Time, or as soon as practicable thereafter.
The Registrant understands that the Securities and Exchange Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Registrant is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in the Registration Statement.
The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Howard E. Berkenblit, Esq. of Sullivan & Worcester LLP at (617) 338-2979 and that such effectiveness also be confirmed in writing.
Very
truly yours,
Manhattan
Bridge Capital, Inc.
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Manhattan
Bridge Capital, Inc.
60
Cutter Mill Road, Suite 205
Great
Neck, New York 11201
May
31, 2024
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
United
States Securities and Exchange Commission
100
F Street, N.E.
Washington,
D.C. 20549
Re:
Manhattan Bridge Capital, Inc. (CIK: 0001080340)
Registration
Statement on Form S-3 (File No. 333-279603) (the “Registration Statement”)
Request
for Acceleration of Effective Date
Dear
Sir or Madam:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Manhattan Bridge Capital, Inc. (the “Registrant”)
hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective
on June 4, 2024 at 4:15 p.m., Eastern Time, or as soon as practicable thereafter.
The
Registrant understands that the Securities and Exchange Commission will consider this request for acceleration of the effective date
of the Registration Statement as a confirmation of the fact that the Registrant is aware of its responsibilities under the Securities
Act as they relate to the proposed public offering of the securities specified in the Registration Statement.
The
Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Howard E. Berkenblit, Esq. of Sullivan
& Worcester LLP at (617) 338-2979 and that such effectiveness also be confirmed in writing.
Very
truly yours,
Manhattan
Bridge Capital, Inc.
By:
/s/
Assaf Ran
Assaf
Ran, President, Chief Executive Officer and Chairman of the Board of Directors