May 15, 2023
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: | Southland Holdings, Inc. Registration Statement on Form S-1 File No. 333-271057 |
Ladies and Gentlemen,
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on May 15, 2023, or as soon thereafter as is practicable.
Please contact William R. Rohrlich, II with Winstead PC at (281) 681-5912 once the Registration Statement is declared effective.
SOUTHLAND HOLDINGS, INC. | ||
By: | /s/ Cody Gallarda | |
Cody Gallarda | ||
Chief Financial Officer, Executive Vice President and Treasurer |