Correspondence 0001493152-23-017130 from Harbor Custom Development, Inc. (CIK 0001784567)

Harbor Custom Development, Inc. (CIK 0001784567)
Date: May 15, 2023 · CIK: 0001784567 · Accession: 0001493152-23-017130

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AI Filing Summary & Sentiment

File numbers found in text: 333-271550

Date

May 15, 2023

Author

Chief

Form

CORRESP

Company

Harbor Custom Development, Inc. (CIK 0001784567)

Letter

Re: Harbor Custom Development, Inc.

May 15, 2023

VIA EMAIL AND EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Washington, DC 20549

Registration Statement on Form S-1 (Registration No. 333-271550) -

Concurrence in Acceleration Request

Ladies and Gentlemen:

H.C. Wainwright & Co., LLC (“Wainwright”), solely acting as placement agent on a best-efforts basis in an offering pursuant to the registration statement on Form S-1 (333-271550) (the “Registration Statement”), hereby concurs in the request by Harbor Custom Development, Inc. that the effective date of the above-referenced registration statement be accelerated to 3:00 P.M. Eastern Time on Monday, May 15, 2023, or as soon as practicable thereafter, pursuant to Rule 461 under the Securities Act. Wainwright affirms that it is aware of its obligations under the Securities Act as they pertain to the best efforts offering pursuant to the Registration Statement.

Very
truly yours,
H.C.
WAINWRIGHT & CO., LLC

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CORRESP
1
filename1.htm

May
15, 2023

VIA
EMAIL AND EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

Washington,
DC 20549

  Re:
  Harbor Custom Development,
  Inc.

  Registration Statement on Form S-1 (Registration
  No. 333-271550) -

  Concurrence in Acceleration Request

Ladies
and Gentlemen:

H.C.
Wainwright & Co., LLC (“Wainwright”), solely acting as placement agent on a best-efforts basis in an offering
pursuant to the registration statement on Form S-1 (333-271550) (the “Registration Statement”), hereby concurs in
the request by Harbor Custom Development, Inc. that the effective date of the above-referenced registration statement be accelerated
to 3:00 P.M. Eastern Time on Monday, May 15, 2023, or as soon as practicable thereafter, pursuant to Rule 461 under the Securities Act.
Wainwright affirms that it is aware of its obligations under the Securities Act as they pertain to the best efforts offering pursuant
to the Registration Statement.

    Very
    truly yours,

    H.C.
    WAINWRIGHT & CO., LLC

    By:

    /s/
    Edward D. Silvera

    Name:
    Edward
    D. Silvera

    Title:
    Chief
    Operating Officer

430 Park Avenue | New York, NY 10022 | 212.356.0500 | www.hcwco.com

Member: FINRA/SIPC

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