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Correspondence 0001213900-24-011517 from 1847 Holdings LLC (LBRA)

1847 Holdings LLC
Date: Feb. 8, 2024 · CIK: 0001599407 · Accession: 0001213900-24-011517

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File numbers found in text: 333-276670

Date
February 9, 2024
Author
1847 Holdings LLC
Form
CORRESP
Company
1847 Holdings LLC

Letter

HOLDINGS LLC

Madison Avenue, 21st Floor

New York, NY 10022

February 8, 2024

VIA EDGAR

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-1

File No. 333-276670

Mr. Anderegg:

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 9:00 a.m., Eastern Time, on Friday, February 9, 2024, 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

Show Raw Text
CORRESP
1
filename1.htm

1847
HOLDINGS LLC

590
Madison Avenue, 21st Floor

New
York, NY 10022

February
8, 2024

VIA
EDGAR

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-1

    File No. 333-276670

Mr.
Anderegg:

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 9:00 a.m., Eastern Time, on Friday, February 9, 2024, 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