Correspondence 0001213900-23-081210 from LQR House Inc. (YHC) (CIK 0001843165) (YHC)

LQR House Inc. (YHC) (CIK 0001843165)
Date: Oct. 6, 2023 · CIK: 0001843165 · Accession: 0001213900-23-081210

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AI Filing Summary & Sentiment

File numbers found in text: 333-274903

Date

October 10, 2023

Author

LQR

Form

CORRESP

Company

LQR House Inc. (YHC) (CIK 0001843165)

Letter

Re: Request for Acceleration – LQR House Inc.

October 6, 2023

Via EDGAR

United States Securities and Exchange Commission

Division of Corporate Finance

Office of Technology

F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-1

(SEC File No. 333-274903)

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 Registration Statement on Form S-1 (File No. 333-274903), and permit said Registration Statement to become effective on or before 4:30 p.m. (Eastern Time) on October 10, 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.

Show Raw Text

CORRESP
1
filename1.htm

October
6, 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.

                                            Registration Statement on Form S-1

    (SEC File No. 333-274903)

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 Registration Statement on Form S-1 (File No. 333-274903), and
permit said Registration Statement to become effective on or before 4:30 p.m. (Eastern Time) on October 10, 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

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