SEC Company Response from Long Table Growth (LTGR) — Jun 1, 2026
Long Table Growth Corp.
Date: June 1, 2026 · CIK: 0002104177 · Accession: 0001213900-26-063457
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File numbers found in text: 333-292835
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CORRESP 1 filename1.htm LONG TABLE GROWTH CORP. 8400 Westchester Drive, Suite 212 Dallas, Texas 75225 June 1, 2026 VIA EDGAR David Link Division of Corporation Finance Office of Real Estate & Construction U.S. Securities and Exchange Commission 100 F Street, NE Washington, DC 20549-3233 Re: Long Table Growth Corp. Registration Statement on Form S-1 Filed January 20, 2026, as amended File No. 333-292835 Dear Mr. Link: Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Long Table Growth Corp. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Eastern Time on June 3, 2026, or as soon thereafter as practicable. Please call Elliott Smith of Perkins Coie LLP at (212) 261-6847 to provide notice of the effectiveness of the Registration Statement. [ Signature Page Follows ] Very truly yours, By: /s/ Gregory Ethridge Name: Gregory Ethridge Title: Chief Executive Officer and Chairman cc: Elliott Smith, Perkins Coie LLP [ Signature Page to Acceleration Request ]