SEC Comment Letter 0000000000-23-008035 to LQR House Inc. (YHC) (CIK 0001843165) (YHC)
LQR House Inc. (YHC) (CIK 0001843165)
Date: July 27, 2023 · CIK: 0001843165 · Accession: 0000000000-23-008035
AI Filing Summary & Sentiment
File numbers found in text: 333-272660
Letter
United States securities and exchange commission logo July 27, 2023 Sean Dollinger Chief Executive Officer LQR House Inc. 2699 Stirling Road, Suite A-105 Fort Lauderdale, FL 33312 Re:LQR House Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed July 24, 2023 File No. 333-272660 Dear Sean Dollinger: We have reviewed your amended registration statement and have the following comments. In some of our comments, 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 comments apply 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 these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our July 20, 2023, letter. Form S-1/A filed July 24, 2023 General 1.We note your response to prior comment four and reissue our comment. Please address any risks related to your agreements and/or transactions with Dollinger Innovations Inc., Dollinger Holdings LLC, and your Chief Executive Officer. In that regard, we note the transactions and agreements entered into in 2021 and July 2023.
FirstName LastNameSean Dollinger Comapany NameLQR House Inc. July 27, 2023 Page 2 FirstName LastName Sean Dollinger LQR House Inc. July 27, 2023 Page 2 You may contact Jeff Gordon at 202-551-3866 or Claire Erlanger at 202-551-3301 if you have questions regarding comments on the financial statements and related matters. Please contact Eranga Dias at 202-551-8107 or Asia Timmons-Pierce at 202-551-3754 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
July 27, 2023
Sean Dollinger
Chief Executive Officer
LQR House Inc.
2699 Stirling Road, Suite A-105
Fort Lauderdale, FL 33312
Re:LQR House Inc.
Amendment No. 2 to Registration Statement on Form S-1
Filed July 24, 2023
File No. 333-272660
Dear Sean Dollinger:
We have reviewed your amended registration statement and have the following
comments. In some of our comments, 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 comments apply 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 these comments, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our July 20, 2023, letter.
Form S-1/A filed July 24, 2023
General
1.We note your response to prior comment four and reissue our comment. Please address
any risks related to your agreements and/or transactions with Dollinger Innovations Inc.,
Dollinger Holdings LLC, and your Chief Executive Officer. In that regard, we note the
transactions and agreements entered into in 2021 and July 2023.
FirstName LastNameSean Dollinger
Comapany NameLQR House Inc.
July 27, 2023 Page 2
FirstName LastName
Sean Dollinger
LQR House Inc.
July 27, 2023
Page 2
You may contact Jeff Gordon at 202-551-3866 or Claire Erlanger at 202-551-3301 if you
have questions regarding comments on the financial statements and related matters. Please
contact Eranga Dias at 202-551-8107 or Asia Timmons-Pierce at 202-551-3754 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing