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Correspondence 0001829126-23-003410 from Southland Holdings, Inc. (SLND)

Southland Holdings, Inc.
Date: May 15, 2023 · CIK: 0001883814 · Accession: 0001829126-23-003410

AI Filing Summary & Sentiment

File numbers found in text: 333-271057

Date
May 15, 2023
Author
Not clearly detected
Form
CORRESP
Company
Southland Holdings, Inc.

Letter

Re: Southland Holdings, Inc.

May 15, 2023

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-1

File No. 333-271057

Ladies and Gentlemen,

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on May 15, 2023, or as soon thereafter as is practicable.

Please contact William R. Rohrlich, II with Winstead PC at (281) 681-5912 once the Registration Statement is declared effective.

SOUTHLAND HOLDINGS, INC.

By: /s/ Cody Gallarda

Cody Gallarda

Chief Financial Officer, Executive Vice President

and Treasurer

Show Raw Text
CORRESP
1
filename1.htm

May 15, 2023

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

 Re: Southland Holdings, Inc.

Registration Statement on Form S-1

File No. 333-271057

Ladies and Gentlemen,

In accordance with Rule 461
under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration
Statement be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on May 15, 2023, or as soon thereafter as is
practicable.

Please contact William R.
Rohrlich, II with Winstead PC at (281) 681-5912 once the Registration Statement is declared effective.

    SOUTHLAND HOLDINGS, INC.

    By:
    /s/ Cody Gallarda

    Cody Gallarda

    Chief Financial Officer, Executive Vice President

 and Treasurer