Correspondence 0001213900-24-079916 from LQR House Inc. (YHC) (CIK 0001843165) (YHC)
LQR House Inc. (YHC) (CIK 0001843165)
Date: Sept. 18, 2024 · CIK: 0001843165 · Accession: 0001213900-24-079916
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File numbers found in text: 333-282118
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CORRESP
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LQR House Inc.
6800 Indian Creek Dr. Suite 1E
Miami Beach, FL 33141
September 18, 2024
VIA EDGAR
United States 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-3
File No. 333-282118
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 Friday, September
20, 2024, 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