Landsea Homes Corporation
1717 McKinney Avenue, Suite 1000
Dallas, TX 75202
September 20, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Stacie Gorman
| Re: | Landsea Homes Corporation |
| Registration Statement on Form S-3 | |
| File No. 333-282124 |
To the addressee set forth above:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-282124) (the “Registration Statement”) of Landsea Homes Corporation (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on September 24, 2024, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Darren Guttenberg at (714) 755-8050 or, in his absence, Eric Hanzich at (714) 755-8234.
Thank you for your assistance in this matter.
| Sincerely, | ||
| LANDSEA HOMES CORPORATION | ||
| By: | /s/ C. Kelly Rentzel | |
| C. Kelly Rentzel | ||
| General Counsel | ||
| cc: | John Ho, Landsea Homes Corporation | |
| Chris Porter, Landsea Homes Corporation | ||
| Darren Guttenberg, Latham & Watkins LLP | ||
| Drew Capurro, Latham & Watkins LLP | ||
| Eric Hanzich, Latham & Watkins LLP |