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SEC Comment Letter for Comstock Holding Companies, Inc. (CHCI) (CIK 0001299969) (CHCI) — Feb 21, 2024

Comstock Holding Companies, Inc. (CHCI) (CIK 0001299969)
Date: Feb. 21, 2024 · CIK: 0001299969 · Accession: 0000000000-24-001962

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File numbers found in text: 001-32375

Date
February 21, 2024
Author
Christopher Guthrie
Form
UPLOAD
Company
Comstock Holding Companies, Inc. (CHCI) (CIK 0001299969)

Letter

United States securities and exchange commission logo February 21, 2024 Christopher Guthrie Chief Financial Officer Comstock Holding Companies, Inc. 1900 Reston Metro Plaza, 10th Floor Reston, VA 20190 Re:Comstock Holding Companies, Inc. Form 10-K for the fiscal year ended December 31, 2022 Form 10-K/A for the fiscal year ended December 31, 2022 File No. 001-32375 Dear Christopher Guthrie: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Real Estate & Construction

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United States securities and exchange commission logo
February 21, 2024
Christopher Guthrie
Chief Financial Officer
Comstock Holding Companies, Inc.
1900 Reston Metro Plaza, 10th Floor
Reston, VA 20190
Re:Comstock Holding Companies, Inc.
Form 10-K for the fiscal year ended December 31, 2022
Form 10-K/A for the fiscal year ended December 31, 2022
File No. 001-32375
Dear Christopher Guthrie:
            We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction