0001493152-22-028606.txt : 20221116 0001493152-22-028606.hdr.sgml : 20221116 20221017200305 ACCESSION NUMBER: 0001493152-22-028606 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20221017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Harbor Custom Development, Inc. CENTRAL INDEX KEY: 0001784567 STANDARD INDUSTRIAL CLASSIFICATION: OPERATIVE BUILDERS [1531] IRS NUMBER: 464827436 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11505 BURNHAM DR. NW STREET 2: SUITE 301 CITY: GIG HARBOR STATE: WA ZIP: 98332 BUSINESS PHONE: 2536490636 MAIL ADDRESS: STREET 1: 11505 BURNHAM DR. NW STREET 2: SUITE 301 CITY: GIG HARBOR STATE: WA ZIP: 98332 CORRESP 1 filename1.htm

Harbor Custom Development, Inc.

1201 Pacific Avenue, Suite 1200

Tacoma, WA 98402

October 17, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Nana McLean

Re:

Harbor Custom Development, Inc.

Registration Statement on Form S-3 (File No. 333- 267350)

Filed on September 9, 2022, as amended

Dear Ms. McLean:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Harbor Custom Development, Inc. hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at 4:00 p.m., Eastern Time, on October 18, 2022, or as soon as practicable thereafter.

Please call Lynne Bolduc at (949) 788-8900 to confirm the effectiveness of the Registration Statement or with any questions.

	Very truly yours,

	HARBOR CUSTOM DEVELOPMENT, INC.

	By:	/s/ Sterling Griffin
	Name:	Sterling Griffin
	Title:	Chief Executive Officer