SEC Comment Letter 0000000000-23-000905 to United Homes Group, Inc. (UHG, UHGWW) (CIK 0001830188) (UHG)
United Homes Group, Inc. (UHG, UHGWW) (CIK 0001830188)
Date: Jan. 26, 2023 · CIK: 0001830188 · Accession: 0000000000-23-000905
AI Filing Summary & Sentiment
File numbers found in text: 333-267820
Letter
United States securities and exchange commission logo January 26, 2023 David Hamamoto Co-Chief Executive Officer DiamondHead Holdings Corp. 250 Park Ave., 7th Floor New York, New York 10177 Re:DiamondHead Holdings Corp. Amendment No. 3 to Registration Statement on Form S-4 Filed January 23, 2023 File No. 333-267820 Dear David Hamamoto: We have reviewed your amended registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 18, 2023, letter. Amendment No. 3 to Registration Statement on Form S-4 Executive Compensation of GSH, page 202 1.We note your response to comment 2 and that you removed the disclosure regarding the December 31, 2021 fiscal year compensation. Please revise to include this disclosure in the Summary Compensation Table and in the Director Compensation in addition to the 2022 fiscal year disclosure.
FirstName LastNameDavid Hamamoto Comapany NameDiamondHead Holdings Corp. January 26, 2023 Page 2 FirstName LastName David Hamamoto DiamondHead Holdings Corp. January 26, 2023 Page 2 You may contact Jeffrey Lewis at 202-551-6216 or Jennifer Monick at 202-551-3295 if you have questions regarding comments on the financial statements and related matters. Please contact Stacie Gorman at 202-551-3585 or David Link at 202-551-3356 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Robert Downes
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United States securities and exchange commission logo
January 26, 2023
David Hamamoto
Co-Chief Executive Officer
DiamondHead Holdings Corp.
250 Park Ave., 7th Floor
New York, New York 10177
Re:DiamondHead Holdings Corp.
Amendment No. 3 to Registration Statement on Form S-4
Filed January 23, 2023
File No. 333-267820
Dear David Hamamoto:
We have reviewed your amended registration statement and have the following
comment. In our comment, we may ask you to provide us with information so we may better
understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to this comment, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our January 18, 2023, letter.
Amendment No. 3 to Registration Statement on Form S-4
Executive Compensation of GSH, page 202
1.We note your response to comment 2 and that you removed the disclosure regarding the
December 31, 2021 fiscal year compensation. Please revise to include this disclosure in
the Summary Compensation Table and in the Director Compensation in addition to the
2022 fiscal year disclosure.
FirstName LastNameDavid Hamamoto
Comapany NameDiamondHead Holdings Corp.
January 26, 2023 Page 2
FirstName LastName
David Hamamoto
DiamondHead Holdings Corp.
January 26, 2023
Page 2
You may contact Jeffrey Lewis at 202-551-6216 or Jennifer Monick at 202-551-3295 if
you have questions regarding comments on the financial statements and related matters. Please
contact Stacie Gorman at 202-551-3585 or David Link at 202-551-3356 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Robert Downes