CORRESP 1 filename1.htm

 

Harbor Custom Development, Inc.

1201 Pacific Avenue, Suite 1200

Tacoma, WA 98402

 

May 15, 2023

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Kibum Park

 

  Re:

Harbor Custom Development, Inc.

Registration Statement on Form S-1, as amended

Filed on May 11, 2023

File No. 333-271550

 

Dear Mr. Park:

 

In accordance with Rule 461 of Regulation C under the Securities Act of 1933, as amended, Harbor Custom Development, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1, as amended (File No. 333-271550) (the “Registration Statement”). The Company respectfully requests that the Registration Statement become effective as of 3:00 p.m., Eastern Time, on Monday, May 15, 2023, 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 and President