Correspondence 0001213900-23-062262 from LQR House Inc. (YHC) (CIK 0001843165) (YHC)
LQR House Inc. (YHC) (CIK 0001843165)
Date: Aug. 2, 2023 · CIK: 0001843165 · Accession: 0001213900-23-062262
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File numbers found in text: 333-272660
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CORRESP
1
filename1.htm
August 2, 2023
Via EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Re: Request for Acceleration – LQR House Inc.
Amendment No. 3 to Registration Statement on Form S-1
(SEC File No. 333-272660)
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the
Securities Act of 1933, as amended, LQR House Inc. (the “Company”), respectfully requests that the Commission accelerate the
effectiveness of the above-referenced Amendment No. 3 to the Registration Statement on Form S-1 (File No. 333-272660), and permit said
Registration Statement to become effective on or before 4:30 p.m. (Eastern Time) on August 3, 2023, or as soon thereafter as practicable.
The Company hereby authorizes Daniel D. Nauth,
an attorney with our outside legal counsel, Nauth LPC, to orally modify or withdraw this request for acceleration.
Please contact Daniel D. Nauth of Nauth LPC
at (416) 477-6031 with any questions with respect to this request.
Sincerely,
LQR House Inc.
/s/ Sean Dollinger
Sean Dollinger
Chief Executive Officer
cc: Daniel D. Nauth, Nauth LPC