LQR House Inc.
6800 Indian Creek Dr. Suite 1E
Miami Beach, Florida 33141
November 7, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Erin Donahue
| Re: | LQR House Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-275363 |
Ladies and Gentlemen:
Pursuant to Rules 460 and 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), LQR House Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above (the “Registration Statement”) be accelerated so that it will become effective at 4:30 p.m., Eastern Time, on Thursday, November 9, 2023, or as soon thereafter as possible. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Sichenzia Ross Ference Carmel LLP by calling Jeffrey Wofford at (646) 876-0618. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Sichenzia Ross Ference Carmel LLP, Attention: Jeffrey Wofford, by facsimile to (646) 838-1314 or email at jwofford@srfc.law.
If you have any questions regarding this request, please contact Jeffrey Wofford of Sichenzia Ross Ference Carmel LLP at (646) 876-0618.
| Very Truly Yours, | ||
| By: | /s/ Sean Dollinger | |
| Name: Sean Dollinger | ||
| Title: Chief Executive Officer | ||
cc: Jeffrey Wofford, Sichenzia Ross Ference Carmel LLP
