March 27, 2025

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

        Re: Linkhome Holdings Inc.
            Post-Effective Amendment No. 2 to Registration Statement on Form
S-1
            Filed March 25, 2025
            File No. 333-280379
Dear Zhen Qin:

       We have reviewed your post-effective amendment and have the following
comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe the comment applies 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 this letter, we may have additional comments.

Post-Effective Amendment No. 2 to Registration Statement on Form S-1
Linkhome Holdings Inc. and Subsidiary Notes to Consolidated Financial
Statements
Note 2 - Summary of Significant Accounting Policies
New Accounting Pronouncements, page F-15

1.     Regarding your adoption of ASU 2023-07 and operation as a single
reportable
       segment, please tell us how you considered the revised disclosure
requirements of
       ASC 280-10-50, also applying to public entities having a single
reportable segment.
       We refer you to ASC 280-10-50-20 as revised.
        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.
 March 27, 2025
Page 2



       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,

                                                        Division of Corporation
Finance
                                                        Office of Real Estate &
Construction
cc:   Michael J. Blankenship