From the Desk of
Larry Pino, Esquire
November 21, 2019
Via Edgar and E-mail
Ms. Jennifer Gowetski
Senior Counsel
Office of Real Estate & Commodities
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, DC
20549
Mail Stop 3233
Re: | Tuscan Gardens Senior Living Communities, Inc. |
Amendment No. 5 to
Draft Offering Statement on Form 1-A
Submitted November 18, 2019
CIK No. 0001746666
Dear Ms. Gowetski,
This letter is submitted on behalf of our client Tuscan Gardens Senior Living Communities, Inc. (the “Company”), regarding the Company’s public submission of Amendment No. 5 to its offering statement on Form 1-A, filed November 18, 2019 (“Offering Statement”).
As a result of our discussions with the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”), the Company hereby respectfully requests acceleration of the effective date of the Offering Statement (“Acceleration Request”) so that it may become effective at 4:00 p.m. Easter Standard Time on November 25, 2019 or as soon as practicable thereafter.
The Company hereby acknowledges that:
1. | should the Commission or the Staff, acting pursuant to delegated authority, declare the Offering Statement effective, it does not foreclose the Commission from taking any action with respect to the Offering Statement; |
2. | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Offering Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Offering Statement; and |
3. | the Company may not assert comments of the Commission or the Staff and the declaration of effectiveness of the Offering Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States |
Trusting the foregoing are satisfactory, we look forward to the Commission’s granting of the Company’s Acceleration Request.
If you should require any additional information or clarification, please do not hesitate to contact me at (407) 206-6511.
Sincerely,
/s/Larry Pino, Esq., for the firm
PINO NICHOLSON PLLC