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June 6, 2024
Yishai Cohen
Chief Executive Officer of Landa Holdings, Inc.
Landa Financing LLC
20 West 22nd Street
New York, NY 10010
Re:Landa Financing LLC
Offering Statement on Form 1-A
Post-Qualification Amendment No. 1
Filed May 15, 2024
File No. 024-12193
Dear Yishai Cohen:
            We have reviewed your amendment and have the following comments.
            Please respond to this letter by amending your offering statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response. After
reviewing any amendment to your offering statement and the information you provide in
response to this letter, we may have additional comments.
Post-Qualification Amendment to Offering Statement on Form 1-A filed May 15, 2024
Part I
Item 3. Application of Rule 262, page I-1
1.We note that the box is checked indicating that disclosure under Rule 262(d) is included in
Part II of the offering statement; however, no disclosure is provided. Please remove the
check mark or revise your disclosure, as applicable.
Item 4. Summary Information Regarding the Offering and Other Current or Proposed Offerings,
page I-1
2.Please state the dollar amount of the shares currently being offered and the amount sold
within the last 12 months. Also disclose this information on the cover page of the offering
circular.

 FirstName LastNameYishai Cohen
 Comapany NameLanda Financing LLC
 June 6, 2024 Page 2
 FirstName LastName
Yishai Cohen
Landa Financing LLC
June 6, 2024
Page 2
            We will consider qualifying your offering statement at your request. If a participant in
your offering is required to clear its compensation arrangements with FINRA, please have
FINRA advise us that it has no objections to the compensation arrangements prior to
qualification.
            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 Ronald (Ron) E. Alper at 202-551-3329 or Brigitte Lippmann at 202-551-
3713 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:       Landa Filings