EF Hutton,
division of Benchmark Investments, LLC
590 Madison Avenue, 39th Floor
New York, New York 10022
October 10, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
| Re: | LQR House Inc. (the “Company”) |
Registration Statement on Form S-1, as amended
File No. 333- 274903 (the “Registration Statement”)
Dear Staff:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, (the “Act”), we hereby join the Company’s request for acceleration of the above- referenced Registration Statement, requesting effectiveness for 4:30 p.m., Eastern Time on October 12, 2023, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the Preliminary Prospectus dated October 6, 2023 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.
The undersigned, as the representative of the several underwriters, represents that the several underwriters have and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Please contact Jeffrey Wofford of Sichenzia Ross Ference Carmel LLP, counsel of the representative of the underwriters, at (646) 876-0618 to provide notice of effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.
[Signature page follows]
| Very truly yours, | ||
| As representative of the underwriters | ||
| EF HUTTON, | ||
| division of Benchmark Investments, LLC | ||
| By: | /s/ Sam Fleischman | |
| Name: | Sam Fleischman | |
| Title: | Supervisory Principal | |
