Correspondence 0001493152-23-017604 from Harbor Custom Development, Inc. (CIK 0001784567)

Harbor Custom Development, Inc. (CIK 0001784567)
Date: May 15, 2023 · CIK: 0001784567 · Accession: 0001493152-23-017604

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AI Filing Summary & Sentiment

File numbers found in text: 333-271550

Date

May 11, 2023

Author

Chief

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 9:00 a.m., Eastern Time, on Tuesday, May 16, 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 9:00 a.m., Eastern Time,
on Tuesday, May 16, 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

SecProbe.io