TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 8, 2023 Thomas Hennessy Chief Executive Officer two 195 US HWY 50, Suite 208 Zephyr Cove, NV 89448 Re: two Preliminary Proxy Statement on Schedule 14A Filed November 24, 2023 File No. 001-40292 Dear Thomas Hennessy: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Joshua N. Englard, Esq.