0001104659-23-014769.txt : 20230613 0001104659-23-014769.hdr.sgml : 20230613 20230209061003 ACCESSION NUMBER: 0001104659-23-014769 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230209 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CaliberCos Inc. CENTRAL INDEX KEY: 0001627282 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8901 E. MOUNTAIN VIEW RD. STREET 2: SUITE 150 CITY: SCOTTSDALE STATE: AZ ZIP: 85258 BUSINESS PHONE: 480-295-7600 MAIL ADDRESS: STREET 1: 8901 E. MOUNTAIN VIEW RD. STREET 2: SUITE 150 CITY: SCOTTSDALE STATE: AZ ZIP: 85258 FORMER COMPANY: FORMER CONFORMED NAME: CaliberCo Inc. DATE OF NAME CHANGE: 20141205 CORRESP 1 filename1.htm

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