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SEC Comment Letter 0000000000-25-002612 to Southland Holdings, Inc. (SLND)

Southland Holdings, Inc.
Date: March 10, 2025 · CIK: 0001883814 · Accession: 0000000000-25-002612

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File numbers found in text: 333-285578

Date
March 10, 2025
Author
Division of
Form
UPLOAD
Company
Southland Holdings, Inc.

Letter

Re: Southland Holdings, Inc. Registration Statement on Form S-3 Filed March 5, 2025 File No. 333-285578 Dear Frank S. Renda:

March 10, 2025

Frank S. Renda President and Chief Executive Officer Southland Holdings, Inc. 1100 Kubota Drive Grapevine, TX 76051

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,

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 10, 2025

Frank S. Renda
President and Chief Executive Officer
Southland Holdings, Inc.
1100 Kubota Drive
Grapevine, TX 76051

 Re: Southland Holdings, Inc.
 Registration Statement on Form S-3
 Filed March 5, 2025
 File No. 333-285578
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,
</TEXT>
</DOCUMENT>