0000000000-21-012010.txt : 20220104 0000000000-21-012010.hdr.sgml : 20220104 20211004103005 ACCESSION NUMBER: 0000000000-21-012010 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20211004 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Landa App 2 LLC CENTRAL INDEX KEY: 0001875877 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 871767314 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 6 W. 18TH STREET CITY: NEW YORK STATE: NY ZIP: 10011 BUSINESS PHONE: 646-905-0931 MAIL ADDRESS: STREET 1: 6 W. 18TH STREET CITY: NEW YORK STATE: NY ZIP: 10011 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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M2[>D;KM%=BANWA*NN)44$<>5X?L 5G9+&KB15BJ#9QF^9[GE:"=)8F)J'"Z+ M?^ZIOJJ7MCE._7,[ZL0T+DZVT5%"SBA*^I1^/9$H#:QG&)QD4 MW7^H"]3:6R'2N(#4N-"XU(*DR,# P+3(P,3,@,50S6%0@0E9"02!<*$%'4$PM M=F5R8 %/F2VY<;8,YUV"-D.4?&+V1?$KR^3_69XR6 ^'7J!"UC>^X%1I M(U^+C>LXOE2ALU[-?1T:YUNU=7[FH[OW3Z'*\-W\07IW3=SE$ET^"M?^L7G$ MFPS8S$#Z TSMB7L*96YD'0M-2XT+C4* TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 4, 2021 Yishai Cohen Chief Executive Officer Landa App 2 LLC 6 W. 18th Street New York, NY 10011 Re: Landa App 2 LLC Offering Statement on Form 1-A Filed September 17, 2021 File No. 024-11648 Dear Mr. Cohen: We have reviewed your offering 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 offering 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 offering 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 September 1, 2021 letter. Form 1-A submitted September 17, 2021 Unaudited Pro Forma Condensed Combined Financial Statements, page F-17 1. We note your response to our comment 2. Please explain to us why you have not reflected Landa Series 4085 Springvale Way within your pro forma financial information or revise your pro forma financial information accordingly. Reference is made to Part F/S of Form 1-A for financial statements requirements. Exhibits 2. We note your auditor's consent at exhibit 11.1 references their report dated September 17, 2021. We further note their audit report on page F-2 is dated August 9, 2021. Please have your auditor revise their consent and/or report for consistency. Yishai Cohen Landa App 2 LLC October 4, 2021 Page 2 We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. We also remind you that, following qualification of your Form 1-A, Rule 257 of Regulation A requires you to file periodic and current reports, including a Form 1-K which will be due within 120 calendar days after the end of the fiscal year covered by the report. You may contact Jennifer Monick at 202-551-3295 or Robert Telewicz at 202-551-3438 if you have questions regarding comments on the financial statements and related matters. Please contact Ruairi Regan at 202-551-3269 or Pam Long at 202-551-3765 with any other questions. Sincerely, FirstName LastNameYishai Cohen Division of Corporation Finance Comapany NameLanda App 2 LLC Office of Real Estate & Construction October 4, 2021 Page 2 cc: Mark Schonberger, Esq. FirstName LastName