CALIBERCOS INC.
8901 E. Mountain View Rd. Ste. 150
Scottsdale, AZ 85258
February 9, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | CaliberCos Inc. | |
| Registration Statement on Form S-1 | ||
| File Number 333-267657 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, CaliberCos Inc. hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-1 (File No. 333-267657) be accelerated to 4:30 p.m., Eastern Time, on Monday, February 13, 2023, or as soon as practicable thereafter.
Please contact Thomas J. Poletti of Manatt, Phelps & Phillips, LLP at (714) 371-2501 with any questions you may have regarding this request. In addition, please notify Mr. Poletti by telephone when this request for acceleration has been granted.
| Respectfully, | ||
| CALIBERCOS INC. | ||
| By: |
/s/ John C. Loeffler | |
| Name: | John C. Loeffler, II | |
| Title: | Chairman and Chief Executive Officer | |
| cc: | Manatt, Phelps & Phillips, LLP |