Correspondence 0001213900-23-053296 from 1847 Holdings LLC (LBRA)
1847 Holdings LLC
Date: June 30, 2023 · CIK: 0001599407 · Accession: 0001213900-23-053296
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File numbers found in text: 333-272057
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CORRESP
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1847 HOLDINGS LLC
590 Madison Avenue, 21st Floor
New York, NY 10022
June 30, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC. 20549
Attn: Nicholas Nalbantian
Re:
1847 Holdings LLC
Registration Statement on Form S-1
File No. 333-272057
Mr. Nalbantian:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), 1847 Holdings
LLC (the “Company”) respectfully requests that the effective date of the Registration Statement referred to above be accelerated
so that it will be declared effective at 5:00 p.m., Eastern Daylight Time, on Friday, June 30, 2023, or as soon as thereafter possible.
Also, the Company authorizes Louis A. Bevilacqua
at Bevilacqua PLLC, outside counsel to the Company, to verbally alter the requested date and time of effectiveness of the Registration
Statement with the Securities and Exchange Commission. Please call Mr. Bevilacqua at (202) 869-0888 (ext. 100) as soon as the Registration
Statement has been declared effective.
Under separate cover, you will receive today
a letter from the underwriter of the proposed offering joining in the Company’s request for acceleration of the effectiveness of
the Registration Statement.
Very truly yours,
1847 Holdings LLC
By:
/s/ Ellery W. Roberts
Ellery W. Roberts
Chief Executive Officer