Harbor Custom Development, Inc.
1201 Pacific Avenue, Suite 1200
Tacoma, WA 98402
October 17, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Attention: Nana McLean
Re: | Harbor Custom Development, Inc. | |
Registration Statement on Form S-3 (File No. 333-267350) | ||
Filed on September 9, 2022, as amended | ||
Withdrawal of Acceleration Request |
Dear Ms. McLean:
Harbor Custom Development, Inc. (the “Company”) hereby withdraws its request to accelerate the effectiveness of the above-referenced Registration Statement submitted by letter dated October 17, 2022. The Company is concurrently filing a separate request for the acceleration of the effectiveness of the Registration Statement for October 18, 2022.
Please call Lynne Bolduc, Esq., counsel to the Company, at (949) 788-8900 with any comments or questions regarding this matter.
Sincerely, | ||
/s/ Sterling Griffin | ||
Harbor Custom Development, Inc. | ||
Sterling Griffin | ||
Chief Executive Officer |