Correspondence 0001213900-23-084353 from LQR House Inc. (YHC) (CIK 0001843165) (YHC)
LQR House Inc. (YHC) (CIK 0001843165)
Date: Nov. 7, 2023 · CIK: 0001843165 · Accession: 0001213900-23-084353
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File numbers found in text: 333-275363
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CORRESP
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filename1.htm
EF Hutton,
Division of Benchmark Investments, LLC
590 Madison Avenue
39th Floor
New York, New York 10022
November 7, 2023
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
LQR House Inc.
Registration Statement on Form S-1
File No. 333-275363
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Ladies and Gentlemen:
Pursuant to Rule 461 of the
General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), EF Hutton, division of
Benchmark Investments, LLC (“EF Hutton”), as representative of the underwriters of the offering, hereby joins the request
of LQR House Inc. that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it may become
effective at 4:30 p.m., Eastern Time, on Thursday, November 9, 2023, or as soon thereafter as practicable.
Pursuant to Rule 460 of the
General Rules and Regulations under the Securities Act, please be advised that there will be distributed to each underwriter or dealer,
who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus
dated November 7, 2023, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned confirms
that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that
they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection
with the above-referenced issue.
Best Regards,
EF Hutton,
division of Benchmark Investments LLC
/s/ Sam Fleischman
Sam Fleischman
Supervisory Principal