Harbor Custom Development, Inc.
1201 Pacific Avenue, Suite 1200
Tacoma, WA 98402
October 17, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Nana McLean
Re: | Harbor Custom Development, Inc. Registration Statement on Form S-3 (File No. 333- 267350) Filed on September 9, 2022, as amended |
Dear Ms. McLean:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Harbor Custom Development, Inc. hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at 4:00 p.m., Eastern Time, on October 18, 2022, 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 |