From the Desk of
Larry Pino, Esquire
November 14, 2019
Via Edgar and E-mail
Ms. Jennifer Gowetski
Senior Counsel
Office of Real Estate & Commodities
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, DC
20549
Mail Stop 3233
Re: | Tuscan Gardens Senior Living Communities, Inc. |
Amendment No. 4 to
Draft Offering Statement on Form 1-A
Submitted November 11, 2019
CIK No. 0001746666
Dear Ms. Gowetski,
This letter is submitted on behalf of our client Tuscan Gardens Senior Living Communities, Inc. (the “Company”), regarding the Company’s public submission of Amendment No. 4 to its offering statement on Form 1-A, filed November 11, 2019 (“Offering Statement”).
As a result of our discussions with the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) we are hereby withdrawing our November 12, 2019 request for the acceleration of the effective date of the Offering Statement (“Acceleration Request”) so that it may become effective at 4:00 p.m. Easter Standard Time on November 15, 2019 or as soon as practicable thereafter.
If you should require any additional information or clarification, please do not hesitate to contact me at (407) 206-6511.
Sincerely,
/s/Larry Pino, Esq., for the firm
PINO NICHOLSON PLLC