SEC Comment Letter 0000000000-25-000305 to Guild Holdings Co (GHLD) (CIK 0001821160)
Guild Holdings Co (GHLD) (CIK 0001821160)
Date: Jan. 13, 2025 · CIK: 0001821160 · Accession: 0000000000-25-000305
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File numbers found in text: 333-284165
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January 13, 2025
Terry L. Schmidt
Chief Executive Officer
Guild Holdings Company
5887 Copley Drive
San Diego, CA 92111
Re:Guild Holdings Company
Registration Statement on Form S-3
Filed January 7, 2025
File No. 333-284165
Dear Terry L. Schmidt:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Robert Arzonetti at 202-551-8819 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:April Hamlin