SEC Comment Letter 0000000000-25-003329 to Linkhome Holdings Inc. (LHAI)
Linkhome Holdings Inc.
Date: March 28, 2025 · CIK: 0002017758 · Accession: 0000000000-25-003329
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-280379
Letter
Re: Linkhome Holdings Inc. Post-Effective Amendment No. 2 to Registration Statement on Form S-1 Filed March 25, 2025 File No. 333-280379 Dear Zhen Qin:
March 27, 2025
Zhen Qin Chief Executive Officer Linkhome Holdings Inc. 2 Executive Circle, Suite 100 Irvine, CA 92614
We have reviewed your post-effective amendment and have the following comment.
Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe the 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 registration statement and the information you provide in response to this letter, we may have additional comments.
Post-Effective Amendment No. 2 to Registration Statement on Form S-1 Linkhome Holdings Inc. and Subsidiary Notes to Consolidated Financial Statements Note 2 - Summary of Significant Accounting Policies New Accounting Pronouncements, page F-15
1. Regarding your adoption of ASU 2023-07 and operation as a single reportable segment, please tell us how you considered the revised disclosure requirements of ASC 280-10-50, also applying to public entities having a single reportable segment. We refer you to ASC 280-10-50-20 as revised. 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. March 27, 2025 Page 2
Please contact Frank Knapp at 202-551-3805 or Shannon Menjivar at 202-551-3856 if you have questions regarding comments on the financial statements and related matters. Please contact Pearlyne Paulemon at 202-551-8714 or Brigitte Lippmann at 202- 551-3713 with any other questions.
Sincerely,
Division of Corporation
Finance
Office of Real Estate &
Construction
cc: Michael J. Blankenship
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 27, 2025 Zhen Qin Chief Executive Officer Linkhome Holdings Inc. 2 Executive Circle, Suite 100 Irvine, CA 92614 Re: Linkhome Holdings Inc. Post-Effective Amendment No. 2 to Registration Statement on Form S-1 Filed March 25, 2025 File No. 333-280379 Dear Zhen Qin: We have reviewed your post-effective amendment and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe the 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 registration statement and the information you provide in response to this letter, we may have additional comments. Post-Effective Amendment No. 2 to Registration Statement on Form S-1 Linkhome Holdings Inc. and Subsidiary Notes to Consolidated Financial Statements Note 2 - Summary of Significant Accounting Policies New Accounting Pronouncements, page F-15 1. Regarding your adoption of ASU 2023-07 and operation as a single reportable segment, please tell us how you considered the revised disclosure requirements of ASC 280-10-50, also applying to public entities having a single reportable segment. We refer you to ASC 280-10-50-20 as revised. 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. March 27, 2025 Page 2 Please contact Frank Knapp at 202-551-3805 or Shannon Menjivar at 202-551-3856 if you have questions regarding comments on the financial statements and related matters. Please contact Pearlyne Paulemon at 202-551-8714 or Brigitte Lippmann at 202- 551-3713 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Michael J. Blankenship </TEXT> </DOCUMENT>