SEC Comment Letter 0000000000-26-005588 to CALLAN JMB INC. (CJMB)
CALLAN JMB INC.
Date: June 2, 2026 · CIK: 0002032545 · Accession: 0000000000-26-005588
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-296253
Letter
June 2, 2026 Wayne Williams Chief Executive Officer Callan JMB Inc. 244 Flightline Drive Spring Branch, TX 78070 Re: Callan JMB Inc. Registration Statement on Form S-3 Filed May 26, 2026 File No. 333-296253 Dear Wayne Williams: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Nicholas Nalbantian at 202-551-7470 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Mohit Agrawal
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June 2, 2026 Wayne Williams Chief Executive Officer Callan JMB Inc. 244 Flightline Drive Spring Branch, TX 78070 Re: Callan JMB Inc. Registration Statement on Form S-3 Filed May 26, 2026 File No. 333-296253 Dear Wayne Williams: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Nicholas Nalbantian at 202-551-7470 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Mohit Agrawal