Correspondence 0001104659-23-084842 from United Homes Group, Inc. (UHG, UHGWW) (CIK 0001830188) (UHG)

United Homes Group, Inc. (UHG, UHGWW) (CIK 0001830188)
Date: July 27, 2023 · CIK: 0001830188 · Accession: 0001104659-23-084842

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AI Filing Summary & Sentiment

File numbers found in text: 333-271527

Date

July 27, 2023

Author

Not clearly detected

Form

CORRESP

Company

United Homes Group, Inc. (UHG, UHGWW) (CIK 0001830188)

Letter

United Homes Group, Inc.

90 N Royal Tower Drive

Irmo, South Carolina 29063

July 27, 2023

VIA EDGAR

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, as amended

File No. 333-271527

Ladies and Gentlemen:

United Homes Group, Inc. (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:30 P.M., Washington, D.C. time, on July 31, 2023 or as soon as practicable thereafter.

Please contact Andrew Tucker of Nelson Mullins Riley & Scarborough LLP, counsel to the Registrant, at (202) 689-2987 with any questions about this acceleration request, and please notify him when this request for acceleration has been granted.

Very truly yours,
UNITED HOMES GROUP, INC.

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CORRESP
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United Homes Group, Inc.

90 N Royal Tower Drive

Irmo, South Carolina 29063

July 27, 2023

VIA EDGAR

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, as amended

    File No. 333-271527

Ladies and Gentlemen:

United Homes Group, Inc. (the “Registrant”)
hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended,
the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:30 P.M., Washington, D.C. time,
on July 31, 2023 or as soon as practicable thereafter.

Please contact
Andrew Tucker of Nelson Mullins Riley & Scarborough LLP, counsel to the Registrant, at (202) 689-2987 with any questions
about this acceleration request, and please notify him when this request for acceleration has been granted.

    Very truly yours,

    UNITED HOMES GROUP, INC.

    By:
    /s/ Keith Feldman

    Keith Feldman

    Chief Financial Officer

cc: Andrew Tucker, Nelson Mullins Riley &
Scarborough LLP

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