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    NELSON MULLINS RILEY & SCARBOROUGH LLP

    ATTORNEYS AND COUNSELORS AT LAW

    Andrew M. Tucker

    T: 202.689.2987

    Andy.tucker@nelsonmullins.com

    101 Constitution Avenue, NW

    Suite 900

    Washington D.C., 20001

    T: 202.689.2800 F: 202.689.2860

    nelsonmullins.com

June 27, 2023

Division of Corporation Finance

U.S. Securities and Exchange
Commission

100 F Street, N.E.

Washington, DC 20549

    Attention:
    Isabel Rivera

    Pam Howell

    RE:
    United Homes Group, Inc.

    Registration Statement on Form S-1

    Filed April 28, 2023

    File No. 333-271515

Ladies and Gentlemen:

On behalf of United Homes Group, Inc. (the “Company”),
we are hereby responding to the letter dated May 9, 2023 (the “Comment Letter”) from the staff (the “Staff”)
of the Securities and Exchange Commission (“SEC” or the “Commission”), regarding the Company’s
Registration Statement on Form S-1 filed on April 28, 2023 (the “Registration Statement”). In response to the Comment
Letter and to update certain information in the Registration Statement, the Company is submitting its Amendment No. 1 to the Registration
Statement (the “Amended Registration Statement”) with the Commission today. The numbered paragraphs below correspond
to the numbered comments in the Comment Letter, and the Staff’s comments are presented in bold italics.

Form S-1 filed April 28, 2023

Prospectus Cover Page, page i

 1. We note the warrants are out of the money. Please disclose the likelihood
that warrant holders will not exercise their warrants. Provide similar disclosures in the prospectus summary, risk factors, MD&A,
and use of proceeds section and disclose that cash proceeds associated with the exercises of the warrants are dependent on the stock price.
As applicable, describe the impact on your liquidity and update the discussion on the ability of your company to fund your operations
on a prospective basis with your current cash on hand.

Response: The Company acknowledges the Staff’s
comment that, as of the date of the Amended Registration Statement, the warrants are “out of the money.” The Company acknowledges
that the warrants could potentially continue to be out of the money in the future and therefore not exercised, and advises the Staff that
it has therefore revised the disclosure throughout, including on the cover page and pages 2, 27, 36, and 60 of the Amended Registration
Statement, to reflect such a possibility and the impact on liquidity and the Company’s ability to fund its operations with current
cash.

 2. We note the significant number of redemptions of your Class A common stock
in connection with your extension meeting and your business combination and that they shares being registered for resale will constitute
a considerable percentage of your public float. Highlight the significant negative impact sales of shares on this registration statement
and your concurrent registration statement could have on the public trading price of the Class A common stock.

Response: The Company acknowledges the Staff’s
comment and advises the Staff that it has revised the disclosure on the cover page and page 60 of the Amended Registration Statement as
requested.

Risk Factors, page 7

 3. Please revise to update your risk factor disclosure throughout
the filing and address areas that appear to need updating or that present inconsistencies. Non-exclusive examples of areas where disclosure
should be updated are as follows:

 · Your risk factor disclosures on page 23 states that “[t]here may be
a large number of Class A Common Shares that could be sold in the market following the completion of the Business Combination or shortly
thereafter.” This disclosure should be revised in light of this prospectus facilitating those resales.

 · Your risk factor disclosure on page 30 notes that “the Private Placement
Warrants . . . may not, subject to certain limited exceptions, be transferred, assigned or sold by the Sponsor or Anchor Investors until
30 days after the completion of an initial business combination.” Given that the initial business combination was consummated on
March 30, 2023, please update your disclosure here and throughout your prospectus.

Response: The Company acknowledges the Staff’s
comment and advises the Staff that it has revised the disclosure throughout, including on pages 25-26 and 33 of the Amended Registration
Statement as requested.

 4. Please include an additional risk factor highlighting the negative pressure potential sales of shares
pursuant to this registration statement and your concurrent registration statement could have on the public trading price of the Class
A common stock. To illustrate this risk, disclosure the purchase price of the securities being registered for resale and the percentage
that these shares currently represent of the total number of shares outstanding. Also disclose that even though the current trading price
is at or significantly below the SPAC IPO price, the private investors in your concurrent registration statement have an incentive to
sell because they will still profit on sales because of the lower price that they purchased their shares than the public investors.

Response: The Company acknowledges the Staff’s
comment respectfully notes that, as of the date of the Amended Registration Statement, the current trading price is above the SPAC IPO
price. However, the Company advises the Staff that it has revised the disclosure on the cover page and in the existing risk factor, captioned
“Resales of the Class A Common Shares could depress the market price of the Class A Common Shares of UHG,” on pages
25-26 of the Amended Registration Statement as requested.

Management’s Discussion and Analysis of Financial Condition
and Results of Operation, page 46

 5. It appears that many of the projections for the year ended December 31, 2022, as set forth in the
unaudited prospective financial information management prepared and provided to the Board, the company’s financial advisors and
Diamondhead Holdings Corp. in connection with the evaluation of the Business Combination were not met. For example, we note that the projected
revenues for 2022 were $515.5 million and your actual 2022 revenues were approximately $477.0 million and projected home closings for
2022 were 1,736, but the actual closings were 1,605, representing a decrease from 2021. Please update your disclosure in Liquidity and
Capital Resources, and elsewhere, to provide updated information about the company’s financial position and further risks to the
business operations and liquidity in light of these circumstances.

Response: The Company acknowledges the Staff’s
comment and advises the Staff that it has revised the disclosure beginning on page 61 of the Amended Registration Statement as requested.

 6. We note your disclosure on page 49 regarding the negative impact on housing demand resulting from
increased mortgage rates. Please update your disclosure to identify actions planned or taken, if any, to mitigate this result from inflationary
pressures.

Response: The Company acknowledges the Staff’s
comment and advises the Staff that it has revised the disclosure beginning on page 50 of the Amended Registration Statement as requested.

 7. We note your disclosure on page 58 that the Wells Fargo Syndicated Line will not be renewed after
its July 2024 maturity date and “[t]he Company is in active pursuit of additional debt arrangements and does not expect any significant
impact from a financial statement and liquidity perspective.” Please reconcile this disclosure with that on page 20 that “[i]f
[you] are unable to find a new source of borrowing on acceptable terms . . . [it] could have a material adverse affect on [y]our operations
and financial condition.”

Response: The Company acknowledges the Staff’s
comment and advises the Staff that it has revised the disclosure on pages 21-22 and pages 62-63 of the Amended Registration Statement
as requested.

 8. In light of the significant number of redemptions from the extension and business combination and
the unlikelihood that the company will receive significant proceeds from exercises of the warrants because of the disparity between the
exercise price of the warrants and the current trading price of the Class A common stock, expand your discussion of capital resources
to address any changes in the company’s liquidity position since the business combination. If the company is likely to have to seek
additional capital, discuss the effect of this offering on the company’s ability to raise additional capital.

Response: The Company acknowledges the Staff’s
comment and advises the Staff that it has revised the disclosure on page 60 of the Amended Registration Statement as requested.

Principal Stockholders, page 97

 9. Please revise to identify the natural person(s) with voting and/or dispositive control over the
shares held by Antara Capital, PWN Trust 2018, MEN Trust 2018, and PMN Trust 2018. Refer to Item 403 of Regulation S-K.

Response: The Company acknowledges the Staff’s
comment and advises the Staff that it has revised the disclosure on page 110 of the Amended Registration Statement as requested.

Signatures, page II-7

 10. Please include the signature of your principal accounting officer or controller. Refer to Instruction
I to Signatures on Form S-1.

Response: The Company acknowledges the Staff’s
comment and advises the Staff that it has revised the signature page of the Amended Registration Statement to reflect the capacities in
which the signatories are acting.

*****

If you have any additional questions regarding
any of our responses or the Amended Registration Statement, please do not hesitate to contact Andrew Tucker at (202) 689-2983.

    Very truly yours,

    /s/ Andrew M. Tucker

    Andrew M. Tucker

cc: Michael Nieri, Chief Executive Officer, United
Homes Group, Inc.