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                             June 11, 2024

       Zhen Qin
       Chief Executive Officer
       Linkhome Holdings Inc.
       2 Executive Circle, Suite 100
       Irvine, CA 92614

                                                        Re: Linkhome Holdings
Inc.
                                                            Amendment No. 1 to
Draft Registration Statement on Form S-1
                                                            Submitted May 29,
2024
                                                            CIK No. 0002017758

       Dear Zhen Qin:

            We have reviewed your amended draft registration statement and have
the following
       comments.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

               After reviewing the information you provide in response to this
letter and your amended
       draft registration statement or filed registration statement, we may
have additional
       comments. Unless we note otherwise, any references to prior comments are
to comments in our
       May 7, 2024 letter.

       Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted
May 29, 2024

       Prospectus Summary, page 1

   1.                                                   We note your response
to prior comment 1. However, you still have not disclosed the
                                                        source for your claim
that you are "one of the fastest-growing artificial intelligence real
                                                        estate platforms in the
United States." Identify the two competing real estate platforms
                                                        which are developing
their own AI tools. Balance your discussion of revenue growth with
                                                        your net income growth.
Also update your market data, such as the 2020 NAR data,
                                                        throughout the filing
to the latest available date.
   2.                                                   We note your response
to prior comment 2. Please clarify that the transaction with the
                                                        Cash Offer tool was
with a related party, a beneficial owner of 12.5% of your voting
                                                        securities.
 Zhen Qin
Linkhome Holdings Inc.
June 11, 2024
Page 2
Management   s Discussion and Analysis of Financial Condition and Results of
Operations
Selected Income Statement Items
Total Revenues, page 46

3.    We note your response to our prior comment 4 and revised disclosure here
explaining the
      decline in real estate agency commission revenues from fiscal 2022 to
fiscal 2023 as a
      function of the lower real estate transaction dollar volume of
$15,438,435 in 2023 as
      compared to $28,243,875 in 2022. However, these amounts are disclosed in
reverse order
      for each year on pages 1 and 62. Please revise.
Certain Relationships and Related-Party Transactions, page 79

4.    We note your response to prior comment 6. Please disclose the names of
the related
      parties for each transaction. See Item 404(a)(1) of Regulation S-K.
Principal Stockholders, page 80

5.    Please disclose the address of your greater than five percent beneficial
owner. See Item
      403(a) of Regulation S-K.
General

6.    Please file the consent of each director nominee as an exhibit to your
registration
      statement. See Securities Act Rule 438.
       Please contact Frank Knapp at 202-551-3805 or Shannon Menjivar at
202-551-3856 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Pearlyne Paulemon at 202-551-8714 or Brigitte Lippmann at 202-551-3713
with any
other questions.



                                                            Sincerely,
FirstName LastNameZhen Qin
                                                            Division of
Corporation Finance
Comapany NameLinkhome Holdings Inc.
                                                            Office of Real
Estate & Construction
June 11, 2024 Page 2
cc:       Michael J. Blankenship
FirstName LastName