Correspondence 0001575872-23-001192 from DeFi Development Corp. (DFDV)
DeFi Development Corp.
Date: July 19, 2023 · CIK: 0001805526 · Accession: 0001575872-23-001192
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File numbers found in text: 333-267907
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CORRESP
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filename1.htm
Janover Inc.
6401 Congress Avenue, Suite 250
Boca Raton, Florida 33487
July 19, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Eric Envall and Susan Block
Re:
Janover Inc.
Registration Statement on Form S-1, as amended
File No. 333-267907
Ladies and Gentlemen:
Pursuant to Rules 460 and 461
of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Janover Inc. (the
“Company”) respectfully requests that the effective date of the registration statement referred to above (the “Registration
Statement”) be accelerated so that it will become effective at 5:30 p.m., Eastern Time, on Monday, July 24, 2023, or as soon
thereafter as possible. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the
Act.
Once the Registration Statement
is effective, please orally confirm the event with our counsel, Carmel, Milazzo & Feil LLP by calling Philip Magri at (954) 303-8027.
We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time
and date of the Registration Statement be sent to our counsel, Carmel, Milazzo & Feil LLP, Attention: Philip Magri, by facsimile to
(646) 838-1314 or email at pmagri@cmfllp.com.
If you have any questions regarding
this request, please contact Philip Magri of Carmel, Milazzo & Feil LLP at (954) 303-8027.
Very Truly Yours,
By:
/s/ Blake Janover
Name:
Blake Janover
Title:
Chief Executive Officer
cc: Philip Magri, Carmel, Milazzo & Feil LLP