Company: LRHC
Filing Date: 2025-06-03
Form Type: CORRESP
Source: 0001213900-25-050887
Chunk: 8

Company: La Rosa Holdings Corp.
Filing Date: 2025-06-03
Form: CORRESP
Chunk 8
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 broker dealer or being affiliated with a broker-dealer,
except through one of the managing members of its general partner, who is affiliated with Chardan Capital Markets, LLC, a broker-dealer
(as disclosed in the Registration Statement).

To the Company’s knowledge, the Selling
Stockholder is not, nor has it ever been, in the business of underwriting securities. Accordingly, we believe that none of the features
commonly associated with a person’s acting as an underwriter are present.

Factor 6: .

Based on the foregoing analysis and the totality
of the facts and circumstances, the Company believes that the facts support the conclusion that the Selling Stockholder is acting on its
own behalf, and is motivated by its own self-interests, and is not acting as a conduit for the Company in connection with the offering
of the Shares being registered under the Registration Statement.

For all of the reasons set forth above, the Company
respectfully submits to the Staff that the proposed resale of the Shares by the Selling Stockholder, as contemplated by the Registration
Statement, should appropriately be classified as a valid secondary offering and not a primary offering, and, accordingly, the Company
can rely on Rule 415(A)(1)(i) of the Securities Act for the offering of the Shares.

2. Please provide us with your legal analysis regarding why the 36,940,906 shares underlying the convertible notes which are issuable upon the exercise of the 16 warrants issued in the private placement are eligible to be registered at this time. For guidance, refer to Securities Act Rules Compliance and Disclosure Interpretations Question 139.11.

The Company respectfully advises the Staff that
as disclosed in the Company’s Current Report on Form 8-K filed with the Commission on May 28, 2025, the Company and the Selling
Stockholder have agreed that the shares underlying the convertible notes issuable upon the exercise of Incremental Notes shall be registered
after the exercise of Incremental Warrants and issuance of Incremental Notes. For this reason, 36,940,906 shares underlying the Incremental
Notes were removed from the Registration Statement.

Information We Incorporate by Reference, page 28

3. We note that you incorporate by reference into your registration statement. Since you have not yet filed your Form 10-K for the year ended December 31, 2024, you are not eligible to incorporate by reference. Please amend your registration statement to either remove the incorporation by reference or file your Form 10-K for the