Correspondence 0001213900-23-076816 from Value Add Growth REIT IV, LLC (CIK 0001949029)
Value Add Growth REIT IV, LLC (CIK 0001949029)
Date: Sept. 15, 2023 · CIK: 0001949029 · Accession: 0001213900-23-076816
AI Filing Summary & Sentiment
File numbers found in text: 024-12040
Referenced dates: August 28, 2023
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CORRESP
1
filename1.htm
September 15, 2023
Office of Real Estate & Construction
Division of Corporation Finance
Securities and Exchange Commission
Washington DC 20549
Re: Value Add Growth REIT IV, LLC
Amendment No. 1 to
Offering Statement on Form 1-A
Filed August 1, 2023
File No. 024-12040
Ladies and Gentlemen:
We acknowledge receipt of the comments in your letter dated
August 28, 2023 regarding the Offering Statement of Value Add Growth REIT IV, LLC (the “Company”), which we have set out below,
together with our responses.
Amendment No. 1 to Offering Statement on Form 1-A
General
1. Please revise to include the disclosures pursuant to Item
304 of Regulation S-K, including:
● State whether any principal accountant has resigned or was
dismissed during your two most recent fiscal years or any subsequent interim period. In this regard, we note the change from Tesseract
Advisory Group to Fruci & Associates II, PLLC.
● State whether there were any disagreements with Tesseract
Advisory Group as defined in Item 304(a)(1)(iv) of Regulation S-K and any reportable events occurred as defined in Item 304(a)(1)(v)
of Regulation S-K and prior to any resignation or dismissal.
● State whether you have consulted with Fruci & Associates
II, PLLC regarding any of the matters described in Item 304(a)(2)(i) or 304(a)(2)(ii) of Regulation S-K.
In response to the Staff’s
comment, the Company has added disclosure on page 39 and filed a copy of Tesseract Advisory Group’s letter as exhibit 9 to the Offering
Statement.
Telephone Comment
The Company acknowledges receipt of the Staff’s telephone
comment on August 28, 2023 concerning the description in the Offering Circular of the SEC proceeding against the Company’s affiliate,
DF Growth REIT II. In response to the Staff’s comments, the Company has revised the disclosure on page 23 and attaches as an annex
to this letter a marked paragraph that CrowdCheck Law submitted to the Staff by email.
Thank you again for the opportunity to respond to your questions
to the Offering Statement of Value Add Growth REIT IV, LLC. If you have additional questions or comments, please contact me at jeanne@crowdchecklaw.com.
Sincerely,
/s/ Jeanne Campanelli
Jeanne Campanelli
Partner
CrowdCheck Law LLP
cc: Craig Cecilio
Chief Executive
Officer
Value Add Growth REIT IV, LLC