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                             July 5, 2023

       Michael Nieri
       Chief Executive Officer
       United Homes Group, Inc.
       90 N Royal Tower Drive
       Irmo, SC 29063

                                                        Re: United Homes Group,
Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed June 28, 2023
                                                            File No. 333-271515

       Dear Michael Nieri:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our May
9, 2023 letter.

       Amendment No. 1 to Registration Statement on Form S-1 filed June 28,
2023

       Prospectus Cover Page, page i

   1.                                                   We partially reissue
comment 1. We note the common stock closing price on June 23,
                                                        2023 was $11.50.
However, we note that the common stock price is now again out of the
                                                        money. Please provide
additional disclosure regarding the fluctuations in the common
                                                        stock price, and the
likelihood that warrant holders will not exercise their warrants.
   2.                                                   We note the revisions
made in response to comment 2. Please revise when discussing the
                                                        percentage of common
stock outstanding relating to resales under this registration
                                                        statement and the
concurrent registration statement (the "Notes S-1") to exclude the
                                                        exercise of warrants.
In addition, please separately calculate the total percentages being
 Michael Nieri
United Homes Group, Inc.
July 5, 2023
Page 2

      registered on this and the Notes S-1, including the exercise of the
warrants. Please clearly
      reflect that the common stock being registered includes the common stock
upon exercise
      of the warrants.
Risk Factors, page 6

3.    We note your response to comment 4 on reissue our comment in part. Please
disclose the
      price paid by each selling stockholder for the securities being
registered for resale,
      whether their shares were obtained through the PIPE investment, public
warrants, and/or
      private warrants.
       You may contact Isabel Rivera at 202-551-3518 or Pam Howell at
202-551-3357 if you
have any questions.



                                                            Sincerely,
FirstName LastNameMichael Nieri
                                                            Division of
Corporation Finance
Comapany NameUnited Homes Group, Inc.
                                                            Office of Real
Estate & Construction
July 5, 2023 Page 2
cc:       Andrew M. Tucker
FirstName LastName