SEC Comment Letter 0000000000-25-002612 to Southland Holdings, Inc. (SLND)
Southland Holdings, Inc.
Date: March 10, 2025 · CIK: 0001883814 · Accession: 0000000000-25-002612
AI Filing Summary & Sentiment
File numbers found in text: 333-285578
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<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>