SEC Comment Letter 0000000000-24-009464 to Douglas Elliman Inc. (DOUG) (CIK 0001878897) (DOUG)
Douglas Elliman Inc. (DOUG) (CIK 0001878897)
Date: Aug. 19, 2024 · CIK: 0001878897 · Accession: 0000000000-24-009464
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File numbers found in text: 333-281561
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August 19, 2024
J. Bryant Kirkland III
Senior Vice President and Chief Financial Officer
Douglas Elliman Inc.
4400 Biscayne Boulevard
Miami, FL 33137
Re:Douglas Elliman Inc.
Registration Statement on Form S-3
Filed August 15, 2024
File No. 333-281561
Dear J. Bryant Kirkland III:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that
the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Stacie Gorman at 202-551-3585 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Alan J. Fishman, Esq.