SEC Comment Letter 0000000000-25-001264 to JFB Construction Holdings (JFB) (CIK 0002024306) (JFB)
JFB Construction Holdings (JFB) (CIK 0002024306)
Date: Feb. 6, 2025 · CIK: 0002024306 · Accession: 0000000000-25-001264
AI Filing Summary & Sentiment
File numbers found in text: 333-283106
Letter
February 5, 2025 Joseph F. Basile III Chief Executive Officer JFB Construction Holdings 1300 S. Dixie Highway, Suite B Lantana, FL 33462 Re:JFB Construction Holdings Amendment No. 4 to Registration Statement on Form S-1 Filed February 3, 2025 File No. 333-283106 Dear Joseph F. Basile III: We have reviewed your amended registration statement 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. Amendment No. 4 to Form S-1 Recent Developments - Expected Fiscal Year Results, page 7 1.We note you are expecting net income of $201,115 for the year ended December 31, 2024. We also note you experienced a net loss of $230,058 for the nine months ended September 30, 2024. Please expand your disclosure to explain or reconcile the variance between the net income expected for the year ended December 31, 2024 and your net loss for the nine months ended September 30, 2024.
February 5, 2025 Page 2 Please contact Kellie Kim at 202-551-3129 or Isaac Esquivel at 202-551-3395 if you have questions regarding comments on the financial statements and related matters. Please contact Catherine De Lorenzo at 202-551-3772 or Dorrie Yale at 202-551-8776 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Gina Austin, Esq.
Show Raw Text
February 5, 2025
Joseph F. Basile III
Chief Executive Officer
JFB Construction Holdings
1300 S. Dixie Highway, Suite B
Lantana, FL 33462
Re:JFB Construction Holdings
Amendment No. 4 to Registration Statement on Form S-1
Filed February 3, 2025
File No. 333-283106
Dear Joseph F. Basile III:
We have reviewed your amended registration statement 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.
Amendment No. 4 to Form S-1
Recent Developments - Expected Fiscal Year Results, page 7
1.We note you are expecting net income of $201,115 for the year ended December 31,
2024. We also note you experienced a net loss of $230,058 for the nine months
ended September 30, 2024. Please expand your disclosure to explain or reconcile the
variance between the net income expected for the year ended December 31, 2024 and
your net loss for the nine months ended September 30, 2024.
February 5, 2025
Page 2
Please contact Kellie Kim at 202-551-3129 or Isaac Esquivel at 202-551-3395 if you
have questions regarding comments on the financial statements and related matters. Please
contact Catherine De Lorenzo at 202-551-3772 or Dorrie Yale at 202-551-8776 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Gina Austin, Esq.