MHHC Enterprises Inc.
400 Union ST SE, Ste. 200
Olympia, WA 98501
February 10, 2022
VIA EDGAR:
Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, NE
Washington, DC 20549
Re: MHHC Enterprises Inc.
Amendment No. 3 to Offering Statement on Form 1-A
Filed February 1, 2022
File No. 024-11406
Ladies and Gentlemen:
This letter is submitted by MHHC Enterprises Inc. ("MHHC" or the "Company") in response to the comments made by the Staff of the Division of Corporation Finance (the "Staff") of the Securities and Exchange Commission (the "SEC") with respect to Amendment No. 3 to the Offering Statement on Form 1-A filed on February 1, 2022 (the "Offering Statement").
For your convenience, each of the Staff’s comments have been restated below in their entirety, with MHHC’s responses set forth immediately beneath such comment.
Amendment No. 3 to Offering Statement on Form 1-A
Management
Executive Compensation, page 23
General
| 1. | Please update the summary compensation table with executive compensation for fiscal year 2021. |
Response: We have revised the Offering Statement on page 23 to include the compensation paid to executive officers in 2021. Please see the amendment to the Offering Statement on Form 1-A filed with the SEC on February 10, 2022.
Should the Staff have any additional questions or comments after reviewing this response letter, we would appreciate an opportunity to discuss these comments or questions with the Staff prior to the distribution of another comment letter. Please direct any questions concerning this response letter to Brian S. Bernstein, Esq. at (561) 471-3516 or bbernstein@nasonyeager.com
Sincerely
MHHC Enterprises Inc.
By: /s/ Frank Hawley
Frank Hawley, CEO
cc:
Brian S. Bernstein
Constantine Christakis, Esq.
Michael D. Harris, Esq.
