Correspondence 0001213900-23-081212 from LQR House Inc. (YHC) (CIK 0001843165) (YHC)
LQR House Inc. (YHC) (CIK 0001843165)
Date: Oct. 6, 2023 · CIK: 0001843165 · Accession: 0001213900-23-081212
AI Filing Summary & Sentiment
File numbers found in text: 333-274903
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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
October
6, 2023
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
Office of Manufacturing
100
F Street, N.E.
Washington,
D.C. 20549
Re: LQR
House Inc. (the “Company”)
Registration
Statement on Form S-1, as amended
File
No. 333-274903 (the “Registration Statement”)
Dear
Staff:
In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, (the “Act”),
we hereby join the Company’s request for acceleration of the above- referenced Registration Statement, requesting effectiveness
for 4:30 p.m., Eastern Time on October 10, 2023, or as soon thereafter as practicable.
Pursuant
to Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the Preliminary Prospectus
dated October 6, 2023 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of
the Preliminary Prospectus.
The
undersigned, as the representative of the several underwriters, represents that the several underwriters have and will comply with the
requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Please
contact Jeffrey Wofford of Sichenzia Ross Ference Carmel LLP, counsel of the representative of the underwriters, at (646) 876-0618 to
provide notice of effectiveness, 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