Company: LRHC
Filing Date: 2025-07-01
Form Type: CORRESP
Source: 0001213900-25-060102
Chunk: 1

Company: La Rosa Holdings Corp.
Filing Date: 2025-07-01
Form: CORRESP
Chunk 1
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available to the Company under Section 3(a)(9) thereof. Moreover, once the required holding period under Rule 144 under the Securities
Act has been met, the holder will be able to convert the shares of Series B Convertible Preferred Stock and sell the underlying shares
of common stock pursuant to Rule 144 without the need for registration under the Securities Act.

<div align='center'>1185 AVENUE OF THE AMERICAS
| 31ST FLOOR | NEW YORK, NY | 10036
T (212) 930-9700 | F (212) 930-9725 | WWW.SRFC.LAW</div>

It is our understanding that Securities Act Compliance & Disclosure
Interpretations Questions 103.04 and 139.01 are not applicable to the shares underlying Series B Convertible Preferred Stock of the Company
since the parties to the transaction agreed not to include Series B Convertible Preferred Stock in the Registration Statement and the
Company is not registering any convertible securities or warrants thereunder.

We trust that the above is responsive to your
comments.

Should you have any questions relating to the
foregoing or wish to discuss any aspect of the Company’s filing, please contact me at 646-838-1310.

| Sincerely,                        |
| /s/ Ross Carmel                   |
| Ross Carmel, Esq.                 |
| Sichenzia Ross Ference Carmel LLP |

<div align='center'>1185 AVENUE OF THE AMERICAS
| 31ST FLOOR | NEW YORK, NY | 10036
T (212) 930-9700 | F (212) 930-9725 | WWW.SRFC.LAW</div>