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
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File numbers found in text: 333-282317
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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