SEC Comment Letter 0000000000-24-003137 to Southland Holdings, Inc. (SLND)
Southland Holdings, Inc.
Date: March 21, 2024 · CIK: 0001883814 · Accession: 0000000000-24-003137
AI Filing Summary & Sentiment
File numbers found in text: 333-278008
Letter
United States securities and exchange commission logo March 21, 2024 Frank S. Renda Chief Executive Officer Southland Holdings, Inc. 1100 Kubota Drive Grapevine, TX 76051 Re:Southland Holdings, Inc. Registration Statement on Form S-3 Filed March 15, 2024 File No. 333-278008 Dear Frank S. Renda: 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 Pearlyne Paulemon at 202-551-8714 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: William R. Rohrlich, II
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United States securities and exchange commission logo
March 21, 2024
Frank S. Renda
Chief Executive Officer
Southland Holdings, Inc.
1100 Kubota Drive
Grapevine, TX 76051
Re:Southland Holdings, Inc.
Registration Statement on Form S-3
Filed March 15, 2024
File No. 333-278008
Dear Frank S. Renda:
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 Pearlyne Paulemon at 202-551-8714 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: William R. Rohrlich, II