SEC Comment Letter 0000000000-24-010640 to Landsea Homes Corp (LSEA, LSEAW) (CIK 0001721386)
Landsea Homes Corp (LSEA, LSEAW) (CIK 0001721386)
Date: Sept. 19, 2024 · CIK: 0001721386 · Accession: 0000000000-24-010640
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File numbers found in text: 333-282124
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September 19, 2024
John Ho
Chief Executive Officer
Landsea Homes Corp
1717 McKinney Avenue
Suite 1000
Dallas, TX 75202
Re:Landsea Homes Corp
Registration Statement on Form S-3
Filed September 13, 2024
File No. 333-282124
Dear John Ho:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that
the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Stacie Gorman at 202-551-3585 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Darren J. Guttenberg, Esq.