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Correspondence 0001213900-23-084352 from LQR House Inc. (YHC) (CIK 0001843165) (YHC)

LQR House Inc. (YHC) (CIK 0001843165)
Date: Nov. 7, 2023 · CIK: 0001843165 · Accession: 0001213900-23-084352

AI Filing Summary & Sentiment

File numbers found in text: 333-275363

Date
November 7, 2023
Author
/s/ Sean Dollinger
Form
CORRESP
Company
LQR House Inc. (YHC) (CIK 0001843165)

Letter

LQR House Inc.

6800 Indian Creek Dr. Suite 1E

Miami Beach, Florida 33141

November 7, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Erin Donahue

Re: LQR House Inc.

Registration Statement on Form S-1

File No. 333-275363

Ladies and Gentlemen:

Pursuant to Rules 460 and 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), LQR House Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above (the “Registration Statement”) be accelerated so that it will become effective at 4:30 p.m., Eastern Time, on Thursday, November 9, 2023, or as soon thereafter as possible. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Sichenzia Ross Ference Carmel LLP by calling Jeffrey Wofford at (646) 876-0618. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Sichenzia Ross Ference Carmel LLP, Attention: Jeffrey Wofford, by facsimile to (646) 838-1314 or email at jwofford@srfc.law.

If you have any questions regarding this request, please contact Jeffrey Wofford of Sichenzia Ross Ference Carmel LLP at (646) 876-0618.

Very Truly Yours,
By:
/s/ Sean Dollinger

Show Raw Text
CORRESP
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filename1.htm

LQR House Inc.

6800 Indian Creek Dr. Suite 1E

Miami Beach, Florida 33141

November 7, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Erin Donahue

    Re:
    LQR House Inc.

    Registration Statement on Form S-1

    File No. 333-275363

Ladies and Gentlemen:

Pursuant to Rules 460
and 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), LQR
House Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred
to above (the “Registration Statement”) be accelerated so that it will become effective at 4:30 p.m., Eastern
Time, on Thursday, November 9, 2023, or as soon thereafter as possible. In making this acceleration request, the Company
acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement
is effective, please orally confirm the event with our counsel, Sichenzia Ross Ference Carmel LLP by calling Jeffrey Wofford at (646)
876-0618. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective
time and date of the Registration Statement be sent to our counsel, Sichenzia Ross Ference Carmel LLP, Attention: Jeffrey Wofford, by
facsimile to (646) 838-1314 or email at jwofford@srfc.law.

If you have any questions
regarding this request, please contact Jeffrey Wofford of Sichenzia Ross Ference Carmel LLP at (646) 876-0618.

    Very Truly Yours,

    By:
    /s/ Sean Dollinger

    Name: Sean Dollinger

    Title: Chief Executive Officer

cc:       Jeffrey Wofford, Sichenzia Ross Ference Carmel LLP