SEC Comment Letter 0000000000-24-014026 to CALLAN JMB INC. (CJMB)

CALLAN JMB INC.
Date: Dec. 19, 2024 · CIK: 0002032545 · Accession: 0000000000-24-014026

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File numbers found in text: 333-282879

Date

December 19, 2024

Author

Wayne Williams

Form

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CALLAN JMB INC.

Letter

December 19, 2024 Wayne Williams Chief Executive Officer Callan JMB Inc. 244 Flightline Drive Spring Branch, Texas 78070-6241 Re:Callan JMB Inc. Amendment No. 3 to Registration Statement on Form S-1 Filed December 17, 2024 File No. 333-282879 Dear Wayne Williams: We have reviewed your amended registration statement and have the following comment(s). Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Amendment No. 3 to Registration Statement on Form S-1 Item 16. Exhibits 23.1 Consent of Rosenberg Rich Baker Berman, P.A., page II-3 1.Please revise to file a consent that includes the signature of your independent auditor.

December 19, 2024 Page 2 Please contact Abe Friedman at 202-551-8298 or Angela Lumley at 202-551-3398 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Barry Biggar

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December 19, 2024
Wayne Williams
Chief Executive Officer
Callan JMB Inc.
244 Flightline Drive
Spring Branch, Texas 78070-6241
Re:Callan JMB Inc.
Amendment No. 3 to Registration Statement on Form S-1
Filed December 17, 2024
File No. 333-282879
Dear Wayne Williams:
            We have reviewed your amended registration statement and have the following
comment(s).
            Please respond to this letter by amending your registration statement and providing
the requested information. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information
you provide in response to this letter, we may have additional comments.
Amendment No. 3 to Registration Statement on Form S-1
Item 16. Exhibits
23.1 Consent of Rosenberg Rich Baker Berman, P.A., page II-3
1.Please revise to file a consent that includes the signature of your independent auditor.

December 19, 2024
Page 2
            Please contact Abe Friedman at 202-551-8298 or Angela Lumley at 202-551-3398 if
you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Barry Biggar

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