SEC Comment Letter 0000000000-24-013156 to La Rosa Holdings Corp. (LRHC)
La Rosa Holdings Corp.
Date: Nov. 26, 2024 · CIK: 0001879403 · Accession: 0000000000-24-013156
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-283423
Letter
November 26, 2024 Joseph La Rosa Chief Executive Officer La Rosa Holdings Corp. 1420 Celebration Blvd., 2nd Floor Celebration, FL 34747 Re:La Rosa Holdings Corp. Registration Statement on Form S-3 Filed November 22, 2024 File No. 333-283423 Dear Joseph La Rosa: We have conducted a limited review of your registration statement and have the following comments. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Registration Statement on Form S-3 filed November 22, 2024 General 1.We note that you filed a Form 12b-25 on March 29, 2024 to extend the filing deadline for your annual report on Form 10-K for the year ended December 31, 2023 and that you subsequently filed your Form 10-K on April 16, 2024, although the deadline to file the Form 10-K was April 15, 2024. As a result, your 10-K for the the year ended December 31, 2023 was not timely filed and it appears that the company is not S-3 eligible. Please tell us why you believe you are eligible to file on Form S-3, or amend your registration statement to file on an appropriate form. 2.Please be advised that we will not be in a position to declare your registration statement effective until we resolve any issues concerning the outstanding Staff comment on your annual report on Form 10-K for the year ended December 31, 2023.
November 26, 2024 Page 2 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Isabel Rivera at 202-551-3518 or Jeffrey Gabor at 202-551-2544 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Ross Carmel
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November 26, 2024
Joseph La Rosa
Chief Executive Officer
La Rosa Holdings Corp.
1420 Celebration Blvd., 2nd Floor
Celebration, FL 34747
Re:La Rosa Holdings Corp.
Registration Statement on Form S-3
Filed November 22, 2024
File No. 333-283423
Dear Joseph La Rosa:
We have conducted a limited review of your registration statement and have the
following comments.
Please respond to this letter by amending your registration statement and providing
the requested information. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information
you provide in response to this letter, we may have additional comments.
Registration Statement on Form S-3 filed November 22, 2024
General
1.We note that you filed a Form 12b-25 on March 29, 2024 to extend the filing deadline
for your annual report on Form 10-K for the year ended December 31, 2023 and that
you subsequently filed your Form 10-K on April 16, 2024, although the deadline to
file the Form 10-K was April 15, 2024. As a result, your 10-K for the the year ended
December 31, 2023 was not timely filed and it appears that the company is not S-3
eligible. Please tell us why you believe you are eligible to file on Form S-3, or amend
your registration statement to file on an appropriate form.
2.Please be advised that we will not be in a position to declare your registration
statement effective until we resolve any issues concerning the outstanding Staff
comment on your annual report on Form 10-K for the year ended December 31, 2023.
November 26, 2024
Page 2
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Isabel Rivera at 202-551-3518 or Jeffrey Gabor at 202-551-2544 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Ross Carmel