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Correspondence 0001213900-24-011521 from 1847 Holdings LLC (LBRA)

1847 Holdings LLC
Date: Feb. 8, 2024 · CIK: 0001599407 · Accession: 0001213900-24-011521

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File numbers found in text: 333-276670

Date
Feb. 8, 2024
Author
Spartan Capital Securities, LLC
Form
CORRESP
Company
1847 Holdings LLC

Letter

Securities and Exchange Commission Division of Corporation Finance Attention: Mr. Scott Anderegg Re: Holdings LLC Registration Statement on Form S-1 File No. 333-276670 REQUEST FOR ACCELERATION OF EFFECTIVENESS

Dear Mr. Anderegg:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Spartan Capital Securities, LLC, as placement agent, hereby joins the request of 1847 Holdings LLC that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it may become effective at 9:00 a.m., Eastern Time, on Friday, February 9, 2024, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act, we distributed to each dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as “E-red” copies of the Preliminary Prospectus dated February 2, 2024, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned confirms that it has complied and will continue to comply with Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.

Best Regards,
Spartan Capital Securities, LLC

Show Raw Text
CORRESP
1
filename1.htm

45
Broadway

19th
Floor

New
York, New York 10006

February
8, 2024

Securities
and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

Attention:
Mr. Scott Anderegg

    Re:
    1847
    Holdings LLC

    Registration
    Statement on Form S-1

    File
    No. 333-276670

    REQUEST
    FOR ACCELERATION OF EFFECTIVENESS

Dear
Mr. Anderegg:

Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Spartan
Capital Securities, LLC, as placement agent, hereby joins the request of 1847 Holdings LLC that the effective date of the above-referenced
Registration Statement on Form S-1 be accelerated so that it may become effective at 9:00 a.m., Eastern Time, on Friday, February 9,
2024, or as soon thereafter as practicable.

Pursuant
to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act, we distributed to
each dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well
as “E-red” copies of the Preliminary Prospectus dated February 2, 2024, as appears to be reasonable to secure adequate distribution
of the preliminary prospectus.

The
undersigned confirms that it has complied and will continue to comply with Rule 15c2-8 promulgated under the Securities Exchange Act
of 1934, as amended, in connection with the above-referenced issue.

    Best Regards,

    Spartan Capital Securities, LLC

    /s/ Kim
    Monchik

    Kim Monchik

    Chief Administrative Officer