CORRESP 1 filename1.htm phoenix_pqaletter
 
Phoenix Capital Group Holdings, LLC
4643 Ulster Street, Suite 1510
Denver, Colorado 80237
 
January 3, 2023
 
VIA EDGAR
  
Anuja A. Majmudar
Division of Corporation Finance
Office of Energy & Transportation
United States Securities and Exchange Commission
Mail Stop 3233
100 F Street, N.E.,
Washington, DC 20549
 
Re:
Phoenix Capital Group Holdings, LLC
 
Offering Statement on Form 1-A POS
 
Filed December 23, 2023 
 
File No. 024-11723 

Dear Ms. Majmudar:
 
On behalf of the Company, I respectfully request that the qualification date of the offering statement be accelerated and that the offering statement be declared qualified on January 5, 2023 at 4:00 p.m. ET, or as soon thereafter as is reasonably practicable.
 
In making this request, the Company acknowledges the following:
 
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing qualified, it does not foreclose the Commission from taking any action with respect to the filing;
 
the action of the Commission or the staff, acting pursuant to delegated authority, to declare the filing qualified does not relieve the Company from its full responsibility for the adequacy and accuracy of disclosure in the filing; and
 
the Company may not assert staff comments and/or qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.
 
 
Very truly yours,
 
 
/s/ Lindsey Wilson                                                       
Lindsey Wilson