United Homes Group, Inc.
90 N Royal Tower Drive
Irmo, South Carolina 29063
July 27, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Attention: | Isabel Rivera |
| Pam Howell |
| RE: | United Homes Group, Inc. |
| Registration Statement on Form S-1, as amended | |
| File No. 333-271527 |
Ladies and Gentlemen:
United Homes Group, Inc. (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:30 P.M., Washington, D.C. time, on July 31, 2023 or as soon as practicable thereafter.
Please contact Andrew Tucker of Nelson Mullins Riley & Scarborough LLP, counsel to the Registrant, at (202) 689-2987 with any questions about this acceleration request, and please notify him when this request for acceleration has been granted.
| Very truly yours, | ||
| UNITED HOMES GROUP, INC. | ||
| By: | /s/ Keith Feldman | |
| Keith Feldman | ||
| Chief Financial Officer | ||
cc: Andrew Tucker, Nelson Mullins Riley & Scarborough LLP