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CORRESP Filing

CALLAN JMB INC.
Date: Sept. 18, 2025 · CIK: 0002032545 · Accession: 0001493152-25-014024

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File numbers found in text: 333-289849

Date
Sept. 18, 2025
Author
Chief
Form
CORRESP
Company
CALLAN JMB INC.

Letter

Callan JMB Inc.

Flightline Drive

Spring Branch, Texas 78070

September 18, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Attention: Mr. Scott Anderegg

Re: Callan JMB Inc.

Registration Statement on Form S-1

File No. 333-289849

Ladies and Gentlemen:

Pursuant to Rules 460 and 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the " Act "), Callan JMB Inc. (the " Company ") respectfully requests that the effective date of the registration statement referred to above (the " Registration Statement ") be accelerated so that it will become effective at 9:30 a.m., Eastern Time, on Monday, September 22, 2025, or as soon thereafter as possible. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Sichenzia Ross Ference Carmel LLP by calling Barry P. Biggar, Esq. at (646) 838-4433. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Sichenzia Ross Ference Carmel LLP, Attention: Barry P. Biggar, Esq, by email at bbiggar@srfc.law .

If you have any questions regarding this request, please contact Barry P. Biggar, Esq. of Sichenzia Ross Ference Carmel LLP, at (646) 838-4433.

Very
Truly Yours,
By:
/s/
Wayne Williams

Show Raw Text
CORRESP
 1
 filename1.htm

 Callan
JMB Inc.

 244
Flightline Drive

 Spring
Branch, Texas 78070

 September
18, 2025

 VIA
EDGAR

 United
States Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
D.C. 20549

 Attention:
Mr. Scott Anderegg

 Re:
 Callan
 JMB Inc.

 Registration
 Statement on Form S-1

 File
 No. 333-289849

 Ladies
and Gentlemen:

 Pursuant
to Rules 460 and 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the " Act "),
Callan JMB Inc. (the " Company ") respectfully requests that the effective date of the registration statement referred
to above (the " Registration Statement ") be accelerated so that it will become effective at 9:30 a.m., Eastern Time,
on Monday, September 22, 2025, or as soon thereafter as possible. In making this acceleration request, the Company acknowledges that
it is aware of its responsibilities under the Act.

 Once
the Registration Statement is effective, please orally confirm the event with our counsel, Sichenzia Ross Ference Carmel LLP by calling
Barry P. Biggar, Esq. at (646) 838-4433. We also respectfully request that a copy of the written order from the Securities and Exchange
Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Sichenzia Ross Ference Carmel
LLP, Attention: Barry P. Biggar, Esq, by email at bbiggar@srfc.law .

 If
you have any questions regarding this request, please contact Barry P. Biggar, Esq. of Sichenzia Ross Ference Carmel LLP, at (646) 838-4433.

 Very
 Truly Yours,

 By:
 /s/
 Wayne Williams

 Name:

 Wayne
 Williams

 Title:
 Chief
 Executive Officer

 cc:
 Barry
 P. Biggar, Esq. of Sichenzia Ross Ference Carmel LLP