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CORRESP
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    SMITH DOUGLAS HOMES CORP.

    110 Village Trail, Suite 215

    Woodstock, Georgia 30188

    January 8, 2024

    VIA EDGAR

    U.S. Securities and Exchange Commission

      Division of Corporation Finance

      100 F Street, N.E.

    Washington, D.C. 20549-6010

              Attention:

            William Demarest, Jennifer Monick, Kibum Park, and Brigitte Lippmann

            Re:
            Smith Douglas Homes Corp.

            Registration Statement on Form S-1 (File No. 333-274379)

    Ladies and Gentlemen:

    In accordance with Rule 461 of under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration
      Statement on Form S-1, as amended (File No. 333-274379) (the “Registration Statement”) of Smith Douglas Homes Corp. (the “Company”).
      We respectfully request that the Registration Statement become effective as of 3:00 p.m., Eastern Time, on January 10, 2024, or at such later time as the Company or its counsel may orally request via telephone call
        to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.  Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by
      calling Benjamin J. Cohen at (212) 906-1623.

    We understand that the staff of the Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its
      responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact Benjamin J. Cohen of Latham & Watkins LLP
      at the number set forth above.

    Thank you for your assistance in this matter.

    [Signature Page Follows]

      January 8, 2024

      Page 2

            Very truly yours,

            SMITH DOUGLAS HOMES CORP.

            By:

            /s/ Gregory S. Bennett

            Name:

            Gregory S. Bennett

            Title:

            President and Chief Executive Officer

          cc:

          (via email)

          Russell Devendorf, Chief Financial Officer, Smith Douglas Homes Corp.

          Brett A. Steele, General Counsel, Smith Douglas Homes Corp.

          Marc D. Jaffe, Esq., Latham & Watkins LLP

          Senet Bischoff, Esq., Latham & Watkins LLP

          Benjamin J. Cohen, Esq., Latham & Watkins LLP