Correspondence 0001213900-23-028826 from 1847 Holdings LLC (LBRA)
1847 Holdings LLC
Date: April 11, 2023 · CIK: 0001599407 · Accession: 0001213900-23-028826
AI Filing Summary & Sentiment
File numbers found in text: 333-269510, 333-269512
Referenced dates: February 21, 2023
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CORRESP
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1847 Holdings LLC
590 Madison Avenue, 21st Floor
New York, NY 10022
April 11, 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
Filed February 1, 2023
File No. 333-269512
Ladies and Gentlemen:
We hereby submit the responses of 1847 Holdings
LLC (the “Company”) to the comments of the staff (the “Staff”) of the U.S. Securities and Exchange
Commission (the “Commission”) set forth in the Staff’s letter, dated February 21, 2023, providing the Staff’s
comments with respect to the Company’s Registration Statement on Form S-3 (as amended, the “Registration Statement”).
For the convenience of the Staff, each of the
Staff’s comments is included and is followed by the corresponding response of the Company.
Registration Statement on Form S-3 filed
on February 1, 2023
General
1. We note that this is a resale offering that include common shares issuable upon the exercise of warrants.
Please tell us whether this registration statement is registering the resale of the common shares you are attempting to register on a
primary offering basis on your registration statement on Form S-3 (333-269510).
Response: We advise the Staff
that this Registration Statement does not include any of the warrants that we are attempting to register on a primary offering basis on
our registration statement on Form S-3 (333-269510).
If you would like to discuss any of the responses
to the Staff’s comments or if you would like to discuss any other matters, please contact the undersigned at (212) 417-9800
or Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888 (ext. 100).
Sincerely,
1847 Holdings LLC
By:
/s/ Ellery W. Roberts
Ellery W. Roberts
Chief Executive Officer
cc: Louis A. Bevilacqua, Esq.