Correspondence 0001213900-23-009737 from 1847 Holdings LLC (LBRA)
1847 Holdings LLC
Date: Feb. 9, 2023 · CIK: 0001599407 · Accession: 0001213900-23-009737
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File numbers found in text: 333-269509
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CORRESP
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1847 HOLDINGS LLC
590 Madison Avenue, 21st Floor
New York, NY 10022
February 9, 2023
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: Scott Anderegg
Re: 1847 Holdings LLC
Registration Statement on Form S-3 (File No.
333-269509)
Dear Mr. Anderegg,
Pursuant to Rule 461 under the Securities Act of 1933,
as amended, 1847 Holdings LLC hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of
the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) and declare such Registration Statement
effective at 4:00 p.m. (Eastern Time) on Monday, February 13, 2023, or as soon thereafter as practicable.
It would be
appreciated if, as soon as the Registration Statement is declared effective, you would so inform Louis A. Bevilacqua of Bevilacqua
PLLC at (202) 869-0888, ext. 100.
Respectfully,
1847 Holdings LLC
By:
/s/ Ellery W. Roberts
Ellery W. Roberts
Chief Executive Officer
cc: Louis A. Bevilacqua, Esq.