Correspondence 0001213900-25-009225 from LQR House Inc. (YHC) (CIK 0001843165) (YHC)
LQR House Inc. (YHC) (CIK 0001843165)
Date: Feb. 3, 2025 · CIK: 0001843165 · Accession: 0001213900-25-009225
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LQR House Inc.
6538 Collins Ave Suite 344
Miami Beach FL 33141
February 3, 2025
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- 284485
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities
Act of 1933, as amended, LQR House Inc. (the “Company”) hereby requests acceleration of the effectiveness of the above-referenced
Registration Statement, so that such Registration Statement will become effective as of 4:30 p.m. Eastern time, Wednesday, February 5,
2025 or as soon as practicable thereafter.
Very truly yours,
LQR HOUSE INC.
By:
/s/ Sean Dollinger
Sean Dollinger
Chief Executive Officer