SEC Comment Letter 0000000000-24-012751 to La Rosa Holdings Corp. (LRHC)
La Rosa Holdings Corp.
Date: Nov. 19, 2024 · CIK: 0001879403 · Accession: 0000000000-24-012751
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-41588
Letter
November 19, 2024 Joseph La Rosa Chief Executive Officer La Rosa Holdings Corp. 1420 Celebration Blvd, 2nd floor Celebration, FL 34747 Re:La Rosa Holdings Corp. Form 10-K for the year ended December 31, 2023 Filed April 16, 2024 File No. 001-41588 Dear Joseph La Rosa: We have reviewed your filing and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe the comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the year ended December 31, 2023 Note 3. Business Combinations, page F-15 1.We note the acquisitions of CW Properties, Premier, Orlando and North Florida in December 2023. Please tell us how you evaluated the significance of these acquisitions and how you determined that it was not necessary to provide financial statements of the acquired entities or pro forma financial statements under Rules 8-04 and 8-05 of Regulation S-X. 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 William Demarest at 202-551-3432 or Kristina Marrone at 202-551- 3429 if you have questions regarding comments on the financial statements and related matters.
November 19, 2024 Page 2 Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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November 19, 2024
Joseph La Rosa
Chief Executive Officer
La Rosa Holdings Corp.
1420 Celebration Blvd, 2nd floor
Celebration, FL 34747
Re:La Rosa Holdings Corp.
Form 10-K for the year ended December 31, 2023
Filed April 16, 2024
File No. 001-41588
Dear Joseph La Rosa:
We have reviewed your filing and have the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe
the comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the year ended December 31, 2023
Note 3. Business Combinations, page F-15
1.We note the acquisitions of CW Properties, Premier, Orlando and North Florida in
December 2023. Please tell us how you evaluated the significance of these
acquisitions and how you determined that it was not necessary to provide financial
statements of the acquired entities or pro forma financial statements under Rules 8-04
and 8-05 of Regulation S-X.
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 William Demarest at 202-551-3432 or Kristina Marrone at 202-551-
3429 if you have questions regarding comments on the financial statements and related
matters.
November 19, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction