EMAIL: SFELDMAN@OLSHANLAW.COM
DIRECT DIAL: 212.451.2234
December 11, 2018
VIA EMAIL AND EDGAR
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U.S. Securities and Exchange Commission | |
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100 F Street, N.E. | |
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Washington, D.C. 20549 | |
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Attention: |
Edward M. Kelly, Esq., Senior Counsel |
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Division of Corporation Finance |
Re: Legacy Housing Corporation
Registration Statement on Form S-1 (No. 333-228288)
Registration Statement on Form 8-A (No. 001-38761)
Ladies and Gentlemen:
On behalf of Legacy Housing Corporation (the “Company”), we enclose the Company’s request for acceleration of the above-referenced Registration Statements to 4:30 p.m., Eastern time, on Thursday, December 13, 2018, or as soon as possible thereafter.
Please advise the undersigned of the effectiveness of the Registration Statements.
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Very truly yours, |
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/s/ Spencer G. Feldman |
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Spencer G. Feldman |
cc: Mr. Curtis D. Hodgson
Neal J. Suit, Esq.
LEGACY HOUSING CORPORATION
1600 Airport Freeway, #100
Bedford, Texas 76022
December 11, 2018
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U.S. Securities and Exchange Commission |
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100 F Street, N.E. |
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Washington, D.C. 20549 |
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Attention: |
Edward M. Kelly, Senior Counsel |
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Division of Corporation Finance |
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Re: Legacy Housing Corporation
Registration Statement on Form S-1 (No. 333-228288)
Registration Statement on Form 8-A (No. 001-38761)
Ladies and Gentlemen:
Legacy Housing Corporation hereby requests that the effectiveness of the above-referenced Registration Statements be accelerated so that they will become effective at 4:30 p.m., Eastern time, on Thursday, December 13, 2018, or as soon as possible thereafter.
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Very truly yours, | |
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LEGACY HOUSING CORPORATION | |
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By: |
/s/ Curtis D. Hodgson |
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Curtis D. Hodgson |
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Co-Chief Executive Officer |