Correspondence 0001493152-23-017517 from Harbor Custom Development, Inc. (CIK 0001784567)
Harbor Custom Development, Inc. (CIK 0001784567)
Date: May 15, 2023 · CIK: 0001784567 · Accession: 0001493152-23-017517
AI Filing Summary & Sentiment
File numbers found in text: 333-271550
Referenced dates: May 15, 2023
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CORRESP
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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
Withdrawal
of Acceleration Request
Dear
Mr. Park:
Harbor
Custom Development, Inc. (the “Company”) hereby withdraws its request to accelerate the effectiveness of the above-referenced
Registration Statement submitted by letter dated May 15, 2023. The Company will file a separate request for the acceleration of the effectiveness
of the Registration Statement at a future date and time.
Please
call Lynne Bolduc at (949) 788-8900 with any comments or questions regarding this matter.
Very
truly yours,
HARBOR
CUSTOM DEVELOPMENT, INC.
By:
/s/
Sterling Griffin
Name:
Sterling
Griffin
Title:
Chief
Executive Officer and President