SEC Comment Letter 0000000000-23-011854 to LQR House Inc. (YHC) (CIK 0001843165) (YHC)
LQR House Inc. (YHC) (CIK 0001843165)
Date: Oct. 30, 2023 · CIK: 0001843165 · Accession: 0000000000-23-011854
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United States securities and exchange commission logo
October 30, 2023
Sean Dollinger
Chief Executive Officer
LQR House Inc.
6800 Indian Creek Dr. Suite 1E
Miami Beach, FL 33141
Re:LQR House Inc.
Draft Registration Statement on Form S-1
Submitted October 26, 2023
CIK No. 0001843165
Dear Sean Dollinger:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement no later than 48 hours prior
to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
Please contact Erin Donahue at 202-551-6063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing