Correspondence 0001829126-24-002245 from Southland Holdings, Inc. (SLND)
Southland Holdings, Inc.
Date: April 5, 2024 · CIK: 0001883814 · Accession: 0001829126-24-002245
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File numbers found in text: 333-278008
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CORRESP
1
filename1.htm
April
5, 2024
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-3
File No. 333-278008
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 9:00 a.m. Eastern Time on April
8, 2024, 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