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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

Date
June 3, 2026
Author
/s/ Wayne Williams
Form
CORRESP
Company
CALLAN JMB INC.

Letter

Callan JMB Inc.

Flightline Drive

Spring Branch, Texas 78070

June 3, 2026

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

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

Show Raw Text
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