SEC Company Response from JFB Construction Holdings (JFB) (CIK 0002024306) (JFB) — Jan 2, 2026
JFB Construction Holdings (JFB) (CIK 0002024306)
Date: Jan. 2, 2026 · CIK: 0002024306 · Accession: 0001493152-26-000088
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File numbers found in text: 333-290857
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CORRESP 1 filename1.htm January 2, 2026 VIA EDGAR TRANSMISSION Securities and Exchange Commission Division of Corporation Finance 100 F Street N.E. Washington, D.C. 20549 Attention: Dorrie Yale and Pam Howell Re: JFB Construction Holdings Acceleration Request for Registration Statement on Form S-1, as amended File No. 333-290857 Requested Date: January 6, 2026 Requested Time: 4:00 P.M. Eastern Time Dear Ms. Yale and Howell, JFB Construction Holdings (the "Company") hereby requests that the effective date of the Company's Registration Statement on Form S-1, as amended (File No. 333-290857), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 4:00 p.m. Eastern Time on January 6, 2026, or as soon thereafter as possible. Please contact our counsel, Scott Linsky of Lucosky Brookman LLP at (732) 395-4408 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Mr. Linsky by telephone when this request for acceleration has been granted. Sincerely, JFB Construction Holdings By: /s/ Joseph F. Basile, III Name: Joseph F. Basile, III Title: Chief Executive Officer and Chairman