Correspondence 0001731122-24-001453 from Landsea Homes Corp (LSEA, LSEAW) (CIK 0001721386)
Landsea Homes Corp (LSEA, LSEAW) (CIK 0001721386)
Date: Sept. 20, 2024 · CIK: 0001721386 · Accession: 0001731122-24-001453
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File numbers found in text: 333-282124
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CORRESP
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Landsea Homes Corporation
1717 McKinney Avenue, Suite 1000
Dallas, TX 75202
September 20, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Stacie Gorman
Re:
Landsea Homes Corporation
Registration Statement on Form S-3
File No. 333-282124
To the addressee set forth above:
In accordance with Rule 461 of
Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the
effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-282124) (the “Registration Statement”)
of Landsea Homes Corporation (the “Company”). We respectfully request that the Registration Statement become effective as
of 4:00 p.m. Eastern Time on September 24, 2024, or as soon as practicable thereafter. Once the Registration Statement has been declared
effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Darren Guttenberg at (714) 755-8050
or, in his absence, Eric Hanzich at (714) 755-8234.
Thank you for your assistance in this matter.
Sincerely,
LANDSEA HOMES CORPORATION
By:
/s/ C. Kelly Rentzel
C. Kelly Rentzel
General Counsel
cc:
John Ho, Landsea Homes Corporation
Chris Porter, Landsea Homes Corporation
Darren Guttenberg, Latham & Watkins LLP
Drew Capurro, Latham & Watkins LLP
Eric Hanzich, Latham & Watkins LLP