Correspondence 0001493152-25-006154 from JFB Construction Holdings (JFB) (CIK 0002024306) (JFB)
JFB Construction Holdings (JFB) (CIK 0002024306)
Date: Feb. 12, 2025 · CIK: 0002024306 · Accession: 0001493152-25-006154
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CORRESP
1
filename1.htm
February
12, 2025
VIA
EDGAR TRANSMISSION
Securities
and Exchange Commission
Division
of Corporation Finance
100
F Street N.E.
Washington,
D.C. 20549
Attention:
Dorrie Yale and Catherine De Lorenzo
Re:
JFB
Construction Holdings
Acceleration
Request for Registration Statement on Form S-1, as amended
File
No. 333- 283106
Requested
Date: February 14, 2025
Requested
Time: 4:15 P.M. Eastern Time
Dear
Ms. Yale and De Lorenzo,
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, JFB Construction Holdings (the “Company”) hereby requests that
the above-referenced Registration Statement be declared effective at 4:15 p.m., Eastern Time on February 14, 2025, or 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 U.S. Securities
and Exchange Commission (the “Commission”). Our legal counsel has full authority to withdraw or modify this acceleration
request, orally or in writing.
By
separate letter, the representatives of the underwriters of this offering of securities hereby proposed to be registered, join this request
for acceleration. The representatives will also provide you with information with respect to clearance from the Financial Industry Regulatory
Authority prior to the effective date.
Once
the Registration Statement has been declared effective, the Company would appreciate if you could notify our counsel, Ms. Gina Austin,
Esq. of Austin Legal Group, APC, at 619-924-9600. We also respectfully request that a copy of the written order from the Commission verifying
the effective date and time of the Registration Statement be sent to our counsel, Austin Legal Group, APC, Attention: Gina Austin.
Sincerely,
JFB
Construction Holdings
By:
/s/
Joseph F. Basile, III
Name:
Joseph
F. Basile, III
Title:
Chief
Executive Officer and Chairman