Correspondence 0001013762-25-001798 from Linkhome Holdings Inc. (LHAI)
Linkhome Holdings Inc.
Date: March 24, 2025 · CIK: 0002017758 · Accession: 0001013762-25-001798
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-280379
Letter
Re: Linkhome Holdings Inc.
March 24, 2025
BY EDGAR
United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction
100 F Street, NE Washington, DC 20549
Post-Effective Amendment to Registration Statement on Form S-1 Filed January 13, 2025 File No. 333-280379
Ladies and Gentlemen:
On behalf of our client, Linkhome Holdings Inc. (the " Company "), we are writing to submit the Company's response to the comments of the staff (the " Staff ") of the Division of Corporation Finance of the United States Securities and Exchange Commission (the " Commission ") set forth in its letter, dated February 4, 2025, relating to the Company's Post-Effective Amendment to Registration Statement on Form S-1 filed via EDGAR on January 13, 2025.
The Company is concurrently filing via EDGAR the Post-Effective Amendment No. 2 to Registration Statement on Form S-1 (the " Registration Statement "), which reflects the Company's response to the comments received by the Staff and certain updated information.
We have set forth below the comments in the Staff's letter, in bold, and the Company's responses thereto.
Post-Effective Amendment No. 1 to Registration Statement on Form S-1
Executive and Director Compensation, page
1. Please update your compensation disclosure for the fiscal year ended 2024. For guidance, see Question 117.05 of our Compliance and Disclosure Interpretations (Regulation S-K).
Response : The Company acknowledges the Staff's comment and has revised pages 73 and 74 of the Registration Statement to address the Staff's comment.
Exhibits
2. Please update Exhibit 5.1 to refer to R.F. Lafferty & Co., Inc. as the underwriter instead of EF Hutton LLC. Also revise the opinion in paragraphs 1 and 2 to reflect that the shares will be validly issued, fully paid and nonassessable. Finally, revise the penultimate paragraph to include the laws of the State of Nevada, as the corporation is a Nevada corporation.
Response : The Company acknowledges the Staff's comment and has revised Exhibit 5.1 and added Exhibit 5.2 to address the Staff's comment.
* * * * * * *
If you have any questions, please feel free to contact me at (713) 651-2678. Thank you for your cooperation and prompt attention to this matter.
Sincerely,
/s/ Michael J. Blankenship
Show Raw Text
CORRESP 1 filename1.htm March 24, 2025 BY EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, NE Washington, DC 20549 Re: Linkhome Holdings Inc. Post-Effective Amendment to Registration Statement on Form S-1 Filed January 13, 2025 File No. 333-280379 Ladies and Gentlemen: On behalf of our client, Linkhome Holdings Inc. (the " Company "), we are writing to submit the Company's response to the comments of the staff (the " Staff ") of the Division of Corporation Finance of the United States Securities and Exchange Commission (the " Commission ") set forth in its letter, dated February 4, 2025, relating to the Company's Post-Effective Amendment to Registration Statement on Form S-1 filed via EDGAR on January 13, 2025. The Company is concurrently filing via EDGAR the Post-Effective Amendment No. 2 to Registration Statement on Form S-1 (the " Registration Statement "), which reflects the Company's response to the comments received by the Staff and certain updated information. We have set forth below the comments in the Staff's letter, in bold, and the Company's responses thereto. Post-Effective Amendment No. 1 to Registration Statement on Form S-1 Executive and Director Compensation, page 76 1. Please update your compensation disclosure for the fiscal year ended 2024. For guidance, see Question 117.05 of our Compliance and Disclosure Interpretations (Regulation S-K). Response : The Company acknowledges the Staff's comment and has revised pages 73 and 74 of the Registration Statement to address the Staff's comment. Exhibits 2. Please update Exhibit 5.1 to refer to R.F. Lafferty & Co., Inc. as the underwriter instead of EF Hutton LLC. Also revise the opinion in paragraphs 1 and 2 to reflect that the shares will be validly issued, fully paid and nonassessable. Finally, revise the penultimate paragraph to include the laws of the State of Nevada, as the corporation is a Nevada corporation. Response : The Company acknowledges the Staff's comment and has revised Exhibit 5.1 and added Exhibit 5.2 to address the Staff's comment. * * * * * * * If you have any questions, please feel free to contact me at (713) 651-2678. Thank you for your cooperation and prompt attention to this matter. Sincerely, /s/ Michael J. Blankenship Michael J. Blankenship cc: Zhen Qin, Chief Executive Officer, Linkhome Holdings Inc.