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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

AI Filing Summary & Sentiment

File numbers found in text: 333-282124

Date
September 20, 2024
Author
By
Form
CORRESP
Company
Landsea Homes Corp (LSEA, LSEAW) (CIK 0001721386)

Letter

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

Show Raw Text
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