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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

Date
June 1, 2026
Author
/s/ Gregory Ethridge
Form
CORRESP
Company
Long Table Growth Corp.

Letter

VIA EDGAR Division of Corporation Finance Office of Real Estate & Construction 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

Show Raw Text
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 ]