Correspondence 0001493152-25-001373 from CALLAN JMB INC. (CJMB)
CALLAN JMB INC.
Date: Jan. 8, 2025 · CIK: 0002032545 · Accession: 0001493152-25-001373
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-282879
Letter
Via EDGAR Division of Corporation Finance Office of Trade & Services Re: Callan JMB Inc. Amendment No. 3 to Registration Statement on Form S-1 Submitted December 17, 2024 File No. 333-282879
Dear Mr. Friedman, Ms. Lumley and Ms. Pandit:
On behalf of Callan JMB Inc. (the “Company”), we have set forth below responses to the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”) contained in its letter of December 19, 2024, with respect to the Company’s Amendment No. 3 to the Registration Statement on Form S-1 as noted above.
For your convenience, the text of the Staff’s comment is set forth below in bold, followed by the Company’s response. Please note that all references to page numbers in the responses are references to the page numbers in Amendment No. 4 to the Registration Statement submitted concurrently with the submission of this letter in response to the Staff’s comment.
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.
In response to the Staff’s comment, the Company is filing with Amendment No. 4 to the Registration Statement a signed consent of its auditor, Rosenberg Rich Baker Berman, P. A., as Exhibit 23.1.
AVENUE OF THE AMERICAS | 31ST FLOOR | NEW YORK, NY | 10036
T (212) 930-9700 | F (212) 930-9725 | WWW.SRFC.LAW
We trust that the above is responsive to your comment.
In addition to our response to the Staff’s comment, since we are now in calendar year 2025, the Company has revised the Executive Compensation table on page 57 of Amendment No. 4 to the Registration Statement to include compensation data for calendar years 2024 and 2023.
Should you have any questions relating to the foregoing or wish to discuss any aspect of the Company’s filing, please contact me at 646-838-4433.
Sincerely,
/s/Barry
P. Biggar
Show Raw Text
CORRESP
1
filename1.htm
January
8, 2025
Via
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Trade & Services
100
F Street, N.E.
Washington,
D.C. 20549
Attn:
Mr.
Abe Friedman/ Ms. Angela Lumley/ Ms. Rucha Pandit
Re:
Callan
JMB Inc.
Amendment
No. 3 to Registration Statement on Form S-1
Submitted
December 17, 2024
File
No. 333-282879
Dear
Mr. Friedman, Ms. Lumley and Ms. Pandit:
On
behalf of Callan JMB Inc. (the “Company”), we have set forth below responses to the comments of the staff (the “Staff”)
of the Securities and Exchange Commission (the “SEC”) contained in its letter of December 19, 2024, with respect to
the Company’s Amendment No. 3 to the Registration Statement on Form S-1 as noted above.
For
your convenience, the text of the Staff’s comment is set forth below in bold, followed by the Company’s response. Please
note that all references to page numbers in the responses are references to the page numbers in Amendment No. 4 to the Registration Statement
submitted concurrently with the submission of this letter in response to the Staff’s comment.
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.
In
response to the Staff’s comment, the Company is filing with Amendment No. 4 to the Registration Statement a signed consent of its
auditor, Rosenberg Rich Baker Berman, P. A., as Exhibit 23.1.
1185
AVENUE OF THE AMERICAS | 31ST FLOOR | NEW YORK, NY | 10036
T
(212) 930-9700 | F (212) 930-9725 | WWW.SRFC.LAW
We
trust that the above is responsive to your comment.
In
addition to our response to the Staff’s comment, since we are now in calendar year 2025, the Company has revised the Executive
Compensation table on page 57 of Amendment No. 4 to the Registration Statement to include compensation data for calendar years 2024 and
2023.
Should
you have any questions relating to the foregoing or wish to discuss any aspect of the Company’s filing, please contact me at 646-838-4433.
Sincerely,
/s/Barry
P. Biggar
Barry
P. Biggar, Esq.
Sichenzia
Ross Ference Carmel LLP
Cc:
Wayne
Williams
Chief
Executive Officer
Callan
JMB Inc.
1185
AVENUE OF THE AMERICAS | 31ST FLOOR | NEW YORK, NY | 10036 T
(212)
930-9700 | F (212) 930-9725 | WWW.SRFC.LAW