Ms. Renee Jones,
Office Chief
Division of Corporation Finance
Office of Manufacturing
United States Securities and Exchange Commission
Washington, D.C. 20549
February 22, 2022
| Re: | LQR House Inc. Offering Statement on Form 1-A Filed January 25, 2021 File No. No. 024-11787 |
Dear Ms. Jones,
Thank you for your comments dated February 8, 2022 regarding the Offering Statement of LQR House Inc. (the “Company”). The Company appreciates the opportunity to respond to your comments, which it has set out below together with its responses.
Form 1-A filed January 25, 2022
General
| 1. | Please update your financial statements, and related disclosure, as required by paragraphs (c) and (b)(3)(D) to Part F/S of Form 1-A. |
The Company respectfully notes that the unaudited financial statements consisting of the balance sheets of the Company as at June 30, 2021 and the related statements of income, stockholders’ deficit and cash flows for the period from January 11, 2021 (Inception) to June 30, 2021 have been provided. The Company has updated the table of contents on page F-1 to clearly identify the location of these financials.
Thank you again for the opportunity to respond to your questions to the Offering Statement of the Company. If you have additional questions or comments, please contact me at jeanne@crowdchecklaw.com.
Sincerely,
| /s/ Jeanne Campanelli | |
| Jeanne Campanelli | |
| Partner | |
| CrowdCheck Law, LLP |
cc: Darren Collins
2699 Stirling Road, Suite A-105
Fort Lauderdale, Florida 33312