Correspondence 0001493152-23-017129 from Harbor Custom Development, Inc. (CIK 0001784567)

Harbor Custom Development, Inc. (CIK 0001784567)
Date: May 15, 2023 · CIK: 0001784567 · Accession: 0001493152-23-017129

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AI Filing Summary & Sentiment

File numbers found in text: 333-271550

Date

May 11, 2023

Author

Not clearly detected

Form

CORRESP

Company

Harbor Custom Development, Inc. (CIK 0001784567)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Re: Harbor Custom Development, Inc. Registration Statement on Form S-1, as amended Filed on May 11, 2023 File No. 333-271550

Dear Mr. Park:

In accordance with Rule 461 of Regulation C under the Securities Act of 1933, as amended, Harbor Custom Development, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1, as amended (File No. 333-271550) (the “Registration Statement”). The Company respectfully requests that the Registration Statement become effective as of 3:00 p.m., Eastern Time, on Monday, May 15, 2023, or as soon as practicable thereafter.

Please call Lynne Bolduc at (949) 788-8900 to confirm the effectiveness of the Registration Statement or with any questions.

Very truly yours,
HARBOR CUSTOM DEVELOPMENT, INC.

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CORRESP
1
filename1.htm

Harbor
Custom Development, Inc.

1201
Pacific Avenue, Suite 1200

Tacoma,
WA 98402

May
15, 2023

VIA
EDGAR

United
States Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

Attn:
Kibum Park

    Re:
    Harbor
    Custom Development, Inc.

    Registration
    Statement on Form S-1, as amended

    Filed
    on May 11, 2023

    File
    No. 333-271550

Dear
Mr. Park:

In
accordance with Rule 461 of Regulation C under the Securities Act of 1933, as amended, Harbor Custom Development, Inc. (the “Company”)
hereby requests acceleration of the effective date of its Registration Statement on Form S-1, as amended (File No. 333-271550) (the “Registration
Statement”). The Company respectfully requests that the Registration Statement become effective as of 3:00 p.m., Eastern
Time, on Monday, May 15, 2023, or as soon as practicable thereafter.

Please
call Lynne Bolduc at (949) 788-8900 to confirm the effectiveness of the Registration Statement or with any questions.

    Very truly yours,

    HARBOR CUSTOM DEVELOPMENT, INC.

    By:
    /s/ Sterling
    Griffin

    Name:
    Sterling Griffin

    Title:
    Chief Executive Officer and President

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