CORRESP 1 filename1.htm

CALIBERCOS INC.

8901 E. Mountain View Rd. Ste. 150

Scottsdale, AZ 85258

 

May 11, 2023

 

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: CaliberCos Inc.

Registration Statement on Form S-1

File Number 333-267657

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, CaliberCos Inc. hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-1 (File No. 333-267657) be accelerated to 4:30 p.m., Eastern Time, on Monday, May 15, 2023, or as soon as practicable thereafter.

 

Please contact Thomas J. Poletti of Manatt, Phelps & Phillips, LLP at (714) 371-2501 with any questions you may have regarding this request. In addition, please notify Mr. Poletti by telephone when this request for acceleration has been granted.

 

  Respectfully,
   
  CALIBERCOS INC.
     
     
  By:  

/s/ John C. Loeffler, II

  Name:   John C. Loeffler, II
  Title: Chairman and Chief Executive Officer
       

 

cc: Manatt, Phelps & Phillips, LLP