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Correspondence 0001493152-24-048281 from Blue Line Holdings, Inc. (CIK 0002029586) (BLNH)

Blue Line Holdings, Inc. (CIK 0002029586)
Date: Dec. 2, 2024 · CIK: 0002029586 · Accession: 0001493152-24-048281

AI Filing Summary & Sentiment

File numbers found in text: 333-282317

Date
December 5, 2024
Author
Chief
Form
CORRESP
Company
Blue Line Holdings, Inc. (CIK 0002029586)

Letter

BLUE LINE HOLDINGS, INC.

North Park Avenue, Suite 12-B

Breckenridge, CO 80424

(720) 705-9222

December 2, 2024

Securities and Exchange Commission

F Street, NE

Washington, DC 20549

Re: Blue Line Holdings, Inc.

Form S-1

SEC File No. 333-282317

Blue Line Holdings, Inc. (the “Company”) requests that the effective date of the above captioned Registration Statement be accelerated to Thursday, December 5, 2024 at 4:00 P.M. Eastern time, or as soon as practicable thereafter.

The Company understands that:

● should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

● the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

● the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very
Truly Yours,
BLUE
LINE HOLDINGS, INC.

Show Raw Text
CORRESP
1
filename1.htm

BLUE
LINE HOLDINGS, INC.

400
North Park Avenue, Suite 12-B

Breckenridge,
CO 80424

(720)
705-9222

December
2, 2024

Securities
and Exchange Commission

100
F Street, NE

Washington, DC 20549

    Re:
    Blue
    Line Holdings, Inc.

    Form
    S-1

    SEC
    File No. 333-282317

Blue
Line Holdings, Inc. (the “Company”) requests that the effective date of the above captioned Registration Statement be accelerated
to Thursday, December 5, 2024 at 4:00 P.M. Eastern time, or as soon as practicable thereafter.

The
Company understands that:

 ● should
                                            the Commission or the staff, acting pursuant to delegated authority, declare the filing effective,
                                            it does not foreclose the Commission from taking any action with respect to the filing;

 ● the
                                            action of the Commission or the staff, acting pursuant to delegated authority, in declaring
                                            the filing effective, does not relieve the Company from its full responsibility for the adequacy
                                            and accuracy of the disclosure in the filing; and

 ● the
                                            Company may not assert staff comments and the declaration of effectiveness as a defense in
                                            any proceeding initiated by the Commission or any person under the federal securities laws
                                            of the United States.

    Very
    Truly Yours,

    BLUE
    LINE HOLDINGS, INC.

    /s/
    Anthony Kerrigone

    Anthony
    Kerrigone

    Chief
    Executive Officer