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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

Offering / Registration Process

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File numbers found in text: 333-290857

Date
January 6, 2026
Author
JFB Construction Holdings
Form
CORRESP
Company
JFB Construction Holdings (JFB) (CIK 0002024306)

Letter

VIA EDGAR TRANSMISSION Securities and Exchange Commission Division of Corporation Finance Attention: Dorrie Yale and Pam Howell 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

Re: JFB Construction Holdings

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

Show Raw Text
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