HG Holdings, Inc.
2115 E. 7th Street, Suite 101
Charlotte, North Carolina 28204
(252) 355-4610
May 11, 2020
VIA EDGAR AND ELECTRONIC MAIL
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Ruairi Regan, Office of Real Estate & Construction
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Re: |
HG Holdings, Inc. |
Registration Statement on Form S-1
File No. 333-235539
Acceleration Request
Requested Date: May 13, 2020
Requested Time: 4:00 p.m. Eastern Time (US)
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, HG Holdings, Inc. (the “Company”) respectfully requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated by the Securities and Exchange Commission to Wednesday, May 13, 2020, at 4:00 p.m. Eastern Time, or as soon as practicable thereafter.
The Company respectfully requests that it be notified of such effectiveness by a telephone call to David W. Robertson of McGuireWoods LLP, at (804) 775-1031, and that such effectiveness also be confirmed in writing by email to David W. Robertson at drobertson@mcguirewoods.com.
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Very truly yours,
HG HOLDINGS, INC. |
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By: |
/s/ Brad G. Garner |
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Brad G. Garner |
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Principal Financial and Accounting Officer |
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cc: |
Steven A. Hale II |
David W. Robertson