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                              May 9, 2022

       Joseph La Rosa
       Chief Executive Officer
       La Rosa Holdings Corp.
       1420 Celebration Blvd.
       2nd Floor
       Celebration, FL 34747

                                                        Re: La Rosa Holdings
Corp.
                                                            Registration
Statement on Form S-1
                                                            Filed April 19,
2022
                                                            File No. 333-264372

       Dear Mr. La Rosa:

              We have reviewed your 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.

       Form S-1 Filed April 19, 2022

       Cover Page

   1.                                                   As the warrants may be
exercised beginning on the date of issuance, please register the
                                                        shares underlying the
warrants in the fee table. See Securities Act Sections Compliance
                                                        and Disclosure
Interpretation 103.04 for guidance.
       Use of Proceeds, page 35

   2.                                                   If you plan to use
proceeds from the offering to acquire the six real estate brokerage
                                                        businesses and/or repay
debt, please disclose.
 Joseph La Rosa
La Rosa Holdings Corp.
May 9, 2022
Page 2
Unaudited Pro Forma Financial Statements, page 54

3.    We note your disclosure on page 10 of shares issuable upon closing of the
offering.
      Please tell us how you have considered these issuances in your pro forma
balance sheet
      and pro forma statement of income. To the extent such issuances are
already reflected
      within your pro forma financial information, please expand your
disclosures to reconcile
      and/or explain such issuances in detail.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Eric McPhee at 202-551-3693 or Wilson Lee at
202-551-3468 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Stacie Gorman at 202-551-3585 or Brigitte Lippmann at 202-551-3713 with
any other
questions.



                                                           Sincerely,
FirstName LastNameJoseph La Rosa
                                                           Division of
Corporation Finance
Comapany NameLa Rosa Holdings Corp.
                                                           Office of Real
Estate & Construction
May 9, 2022 Page 2
cc:       Ross David Carmel, Esq.
FirstName LastName