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UPLOAD Filing

1847 Holdings LLC
Date: July 31, 2025 · CIK: 0001599407 · Accession: 0000000000-25-008095

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-41368

Date
July 31, 2025
Author
Division of
Form
UPLOAD
Company
1847 Holdings LLC

Letter

Re: 1847 Holdings LLC Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-41368 Dear Vernice Howard:

July 31, 2025

Vernice Howard Chief Financial Officer 1847 Holdings LLC 260 Madison Avenue, 8th Floor New York, NY 10016

We have reviewed your filing and have the following comment(s).

Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this letter, we may have additional comments.

Form 10-K for Fiscal Year Ended December 31, 2024 Exhibits

1. Please amend your Section 906 certifications in Exhibits 32.1 and 32.2 to reference the correct fiscal year end of December 31, 2024, rather than December 31, 2023. Refer to Item 601(b)(32) of Regulation S-K. 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. July 31, 2025 Page 2

Please contact Suying Li at 202-551-3335 or Rufus Decker at 202-551-3769 if you have any questions.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 July 31, 2025

Vernice Howard
Chief Financial Officer
1847 Holdings LLC
260 Madison Avenue, 8th Floor
New York, NY 10016

 Re: 1847 Holdings LLC
 Form 10-K for Fiscal Year Ended December 31, 2024
 File No. 001-41368
Dear Vernice Howard:

 We have reviewed your filing and have the following comment(s).

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 10-K for Fiscal Year Ended December 31, 2024
Exhibits

1. Please amend your Section 906 certifications in Exhibits 32.1 and 32.2
to reference
 the correct fiscal year end of December 31, 2024, rather than December
31, 2023.
 Refer to Item 601(b)(32) of Regulation S-K.
 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.
 July 31, 2025
Page 2

 Please contact Suying Li at 202-551-3335 or Rufus Decker at 202-551-3769
if you
have any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
</TEXT>
</DOCUMENT>