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
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CORRESP
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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