SEC Company Response from XFLH Capital (XFLH) — Jan 28, 2026
XFLH Capital Corp
Date: Jan. 28, 2026 · CIK: 0002088103 · Accession: 0001185185-26-000328
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File numbers found in text: 333-290588
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CORRESP
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filename1.htm
Maxim Group LLC
300 Park Ave.,
16th Floor
New York, NY
10022
January 28, 2026
VIA EDGAR
Securities and
Exchange Commission
Division of Corporation
Finance
100 F Street, N.E.
Washington, D.C.
20549
RE:
XFLH Capital Corporation ("Company")
Registration Statement on Form S-1, as amended
(File No. 333-290588) (the "Registration Statement")
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended (the "Securities Act"),
Maxim Group, LLC, as representative of the underwriters of the offering, hereby joins the request of the Company that the effective date
of the above-captioned Registration Statement be accelerated so as to permit it to become effective on Friday, January 30, 2026, at 5:00
p.m., ET, or as soon thereafter as practicable.
Very truly yours,
MAXIM GROUP LLC
By:
/s/ Ritesh M. Veera
Name:
Ritesh M. Veera
Title:
Co-Head of Investment Banking