SEC Comment Letter 0000000000-24-000782 to Harbor Custom Development, Inc. (CIK 0001784567)
Harbor Custom Development, Inc. (CIK 0001784567)
Date: Jan. 22, 2024 · CIK: 0001784567 · Accession: 0000000000-24-000782
AI Filing Summary & Sentiment
File numbers found in text: 001-39266
Letter
United States securities and exchange commission logo January 22, 2024 Yoshi Niino Chief Accounting Officer Harbor Custom Development, Inc. 1201 Pacific Avenue, Suite 1200 Tacoma, WA 98402 Re:Harbor Custom Development, Inc. Form 10-K for the Year Ended December 31, 2022 Filed March 31, 2023 File No. 001-39266 Dear Yoshi Niino: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
January 22, 2024
Yoshi Niino
Chief Accounting Officer
Harbor Custom Development, Inc.
1201 Pacific Avenue, Suite 1200
Tacoma, WA 98402
Re:Harbor Custom Development, Inc.
Form 10-K for the Year Ended December 31, 2022
Filed March 31, 2023
File No. 001-39266
Dear Yoshi Niino:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction