Correspondence 0001493152-26-027019 from CALLAN JMB INC. (CJMB)
CALLAN JMB INC.
Date: June 3, 2026 · CIK: 0002032545 · Accession: 0001493152-26-027019
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File numbers found in text: 333-296253
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CORRESP 1 filename1.htm Callan JMB Inc. 244 Flightline Drive Spring Branch, Texas 78070 June 3, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Mr. Nicholas Nalbantian Re: Callan JMB Inc. Request for Acceleration Registration Statement on Form S-3 File No. 333-296253 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the "Securities Act"), Callan JMB Inc., a Nevada corporation (the "Company"), respectfully requests that the effective date of its registration statement on Form S-3 (File No. 333-296253) (the "Registration Statement"), be accelerated so that it will become effective at 5:00 p.m., Eastern Time, on Friday, June 5, 2026, or as soon thereafter as possible. Once the Registration Statement is effective, please confirm the event with our counsel, Sichenzia Ross Ference Carmel LLP by calling Barry P. Biggar, Esq., at (646) 838-4433. 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., Sichenzia Ross Ference Carmel LLP