Correspondence 0001213900-23-063236 from LQR House Inc. (YHC) (CIK 0001843165) (YHC)
LQR House Inc. (YHC) (CIK 0001843165)
Date: Aug. 4, 2023 · CIK: 0001843165 · Accession: 0001213900-23-063236
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File numbers found in text: 333-272660
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CORRESP
1
filename1.htm
EF Hutton,
division of Benchmark Investments, LLC
590 Madison Avenue, 39th Floor
New York, New York 10022
August 4, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Jeff Gordon
Claire Erlanger
Eranga Dias
Asia Timmons-Pierce
Re:
LQR House Inc. (the “Company”)
Registration Statement on Form S-1, as amended
File No. 333-272660 (the “Registration Statement”)
Dear Staff:
Reference is made to our letter,
filed as correspondence via EDGAR on August 2, 2023, in which we requested the acceleration of the effective date of the above-referenced
Registration Statement on Form S-1 for 4:30 p.m., Eastern Time, on Monday, August 7, 2023, in accordance with Rule 461 under the Securities
Act of 1933, as amended.
We are no longer requesting
that such Registration Statement be declared effective at this time, and we hereby formally withdraw our request for acceleration of the
effective date.
Please contact
Jeffrey Wofford of Carmel, Milazzo & Feil LLP, counsel of the representative of the underwriters, at (646) 876-0618, or if you have
any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.
[Signature page follows]
Very truly yours,
As representative of the underwriters
EF HUTTON,
division of Benchmark Investments, LLC
By:
/s/ Sam Fleischman
Name:
Sam Fleischman
Title:
Supervisory Principal