Correspondence 0001213900-23-053473 from 1847 Holdings LLC (LBRA)
1847 Holdings LLC
Date: June 30, 2023 · CIK: 0001599407 · Accession: 0001213900-23-053473
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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 1:30 p.m., Eastern Daylight Time, on Monday, July 3, 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