45 Broadway
19th Floor
New York, New York 10006
June 30, 2023
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Nicholas Nalbantian
| Re: | 1847 Holdings LLC |
| Registration Statement on Form S-1 | |
| File No. 333-272057 | |
| REQUEST FOR ACCELERATION OF EFFECTIVENESS |
Dear Mr. Nalbantian:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Spartan Capital Securities, LLC, as placement agent, hereby joins the request of 1847 Holdings LLC that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it may become effective at 1:30 p.m., Eastern Daylight Time, on Monday, July 3, 2023, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act, we distributed to each dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as “E-red” copies of the Preliminary Prospectus dated June 26, 2023, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned confirms that it has complied and will continue to comply with Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.
| Best Regards, | |
| Spartan Capital Securities, LLC | |
| /s/ Kim Monchik | |
| Kim Monchik | |
| Chief Administrative Officer |