Correspondence 0001829126-23-003410 from Southland Holdings, Inc. (SLND)
Southland Holdings, Inc.
Date: May 15, 2023 · CIK: 0001883814 · Accession: 0001829126-23-003410
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File numbers found in text: 333-271057
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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