0001493152-23-017517.txt : 20230614 0001493152-23-017517.hdr.sgml : 20230614 20230515171320 ACCESSION NUMBER: 0001493152-23-017517 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230515 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

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

Withdrawal of Acceleration Request

Dear Mr. Park:

Harbor Custom Development, Inc. (the “Company”) hereby withdraws its request to accelerate the effectiveness of the above-referenced Registration Statement submitted by letter dated May 15, 2023. The Company will file a separate request for the acceleration of the effectiveness of the Registration Statement at a future date and time.

Please call Lynne Bolduc at (949) 788-8900 with any comments or questions regarding this matter.

	Very truly yours,

	HARBOR CUSTOM DEVELOPMENT, INC.

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