Correspondence 0001213900-25-027956 from Linkhome Holdings Inc. (LHAI)
Linkhome Holdings Inc.
Date: April 2, 2025 · CIK: 0002017758 · Accession: 0001213900-25-027956
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-280379
Letter
Re: Linkhome Holdings Inc.
April 2, 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 No. 2 to Registration Statement on Form S-1 Filed March 25, 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 March 27, 2025, relating to the Company’s Post-Effective Amendment No. 2 to Registration Statement on Form S-1 filed via EDGAR on March 25, 2025.
The Company is concurrently filing via EDGAR the Post-Effective Amendment No. 3 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. 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.
Response : The Company acknowledges the Staff’s comment and has revised pages F-13 and F-14 of the Registration Statement 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
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CORRESP 1 filename1.htm April 2, 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 No. 2 to Registration Statement on Form S-1 Filed March 25, 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 March 27, 2025, relating to the Company’s Post-Effective Amendment No. 2 to Registration Statement on Form S-1 filed via EDGAR on March 25, 2025. The Company is concurrently filing via EDGAR the Post-Effective Amendment No. 3 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. 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. Response : The Company acknowledges the Staff’s comment and has revised pages F-13 and F-14 of the Registration Statement 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.