Correspondence 0001104659-25-003435 from Guild Holdings Co (GHLD) (CIK 0001821160)

Guild Holdings Co (GHLD) (CIK 0001821160)
Date: Jan. 14, 2025 · CIK: 0001821160 · Accession: 0001104659-25-003435

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AI Filing Summary & Sentiment

File numbers found in text: 333-284165

Date

January 14, 2025

Author

/s/ Desiree A. Kramer

Form

CORRESP

Company

Guild Holdings Co (GHLD) (CIK 0001821160)

Letter

Re: Guild Holdings Company Registration Statement

Guild Holdings Company

5887 Copley Drive

San Diego, CA 92111

January 14, 2025

Via EDGAR and Electronic Mail (CFFinance@sec.gov)

Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E.

Washington, D.C. 20549 Attention: Office of Finance

on Form S-3 (File No. 333-284165)

Ladies and Gentlemen:

We respectfully request that the Commission, acting pursuant to Section 8(a) of the Securities Act of 1933, as amended, and pursuant to Rule 461(a) promulgated thereunder, enter an appropriate order declaring the above-captioned Registration Statement on Form S-3 effective as of 4:00 p.m., January 16, 2025, or as soon thereafter as practicable.

Please direct any questions regarding the Registration Statement or this request to the undersigned at the Company at 858-627-2211 or to April Hamlin at Ballard Spahr LLP at (612) 371-3522.

Sincerely,
/s/ Desiree A. Kramer

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CORRESP
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Guild
Holdings Company

5887 Copley Drive

San Diego, CA 92111

    January 14, 2025

Via EDGAR and Electronic Mail (CFFinance@sec.gov)

Securities and Exchange Commission
 Division of Corporation Finance
 100 F Street, N.E.

Washington, D.C. 20549
 Attention: Office
of Finance

 Re: Guild Holdings Company Registration Statement

                                            on Form S-3 (File No. 333-284165)

Ladies and Gentlemen:

We respectfully request that the Commission, acting
pursuant to Section 8(a) of the Securities Act of 1933, as amended, and pursuant to Rule 461(a) promulgated thereunder,
enter an appropriate order declaring the above-captioned Registration Statement on Form S-3 effective as of 4:00 p.m., January 16,
2025, or as soon thereafter as practicable.

Please direct any questions regarding the Registration
Statement or this request to the undersigned at the Company at 858-627-2211 or to April Hamlin at Ballard Spahr LLP at (612) 371-3522.

   Sincerely,

    /s/ Desiree A. Kramer

    Desiree A. Kramer

    Chief Financial Officer

SecProbe.io