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 |