Execution Version
DREAM FINDERS HOMES, INC.
14701 Philips Highway, Suite 300
Jacksonville, Florida 32256
January 19, 2021
BY EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Division of Corporation Finance
Attention: Ronald E. Alper
RE: | Dream Finders Homes, Inc. | |
Registration Statement on Form S-1, as amended | ||
File No. 333-251612 | ||
Request for Acceleration of Effective Date |
Dear Mr. Alper:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Dream Finders Homes, Inc. (the “Registrant”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-251612) be accelerated to 4:00 p.m., Eastern Standard Time, on January 20, 2021, or as soon as practicable thereafter. By separate letter, the underwriters of the issuance of the securities being registered have joined in this request for acceleration. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Baker Botts L.L.P., by calling Carina L. Antweil at (713) 229-1127.
[Signature Page Follows]
Sincerely, | |||
DREAM FINDERS HOMES, INC. | |||
By: | /s/ Robert E. Riva | ||
Name: | Robert E. Riva | ||
Title: | Vice President, General Counsel and Corporate Secretary |
CC: | Patrick O. Zalupski, Dream Finders Homes, Inc. |
Rick A. Moyer, Dream Finders Homes, Inc. | |
Timothy S. Taylor, Baker Botts L.L.P. | |
Carina L. Antweil, Baker Botts L.L.P. | |
Michael Kaplan, Davis Polk & Wardwell LLP | |
Yasin Keshvargar, Davis Polk & Wardwell LLP |
Signature Page to Acceleration Request