Company: LRHC
Filing Date: 2025-06-03
Form Type: CORRESP
Source: 0001213900-25-050887
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Company: La Rosa Holdings Corp.
Filing Date: 2025-06-03
Form: CORRESP
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<div align='center'>June 3, 2025

Via EDGAR</div>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

| Attn: | Ms. Pearlyne Paulemon / Ms. Isabel Rivera |

| Re: | La Rosa Holdings Corp.                                     
 Registration Statement on Form S-1 Filed February 14, 2025 |
|:----|:-----------------------------------------------------------|
|     | File No. 333-284962                                        |

Dear Ms. Paulemon and Ms. Rivera:

On behalf of La Rosa Holdings Corp. (the “Company”),
we have set forth below responses to the comments of the staff (the “Staff”) of the Securities and Exchange Commission
(the “SEC” or “Commission”) contained in its letter as of February 27, 2025 with respect to the
Company’s Registration Statement on Form S-1 (the “Form S-1”) as noted above.

For your convenience, the text of the Staff’s
comments is set forth below in bold, followed in each case by the Company’s responses. Please note that all references to page numbers
in the responses are references to the page numbers in the Amendment No. 1 to the Form S-1 (the “Form S-1/A” or “Registration Statement”) submitted concurrently with the submission of this letter in response to the Staff’s comments.

Registration Statement on Form S-1 filed February 14, 2025

General

1. We note the substantial portion of shares being registered for resale and the short period of time since the shares were sold to your selling stockholder. Please provide us with a detailed legal analysis of your basis for determining that it is appropriate to characterize this offering as a secondary offering under Securities Act Rule 415(a)(1)(i), as opposed to an indirect primary offering. For guidance, refer to Securities Act Rules Compliance and Disclosure Interpretations Question 612.09.

We have considered the factors set forth in Securities
Act Rule Compliance and Disclosure Interpretations (“C&DI”) 612.09, regarding whether a purported secondary offering
is really a primary offering in which the selling stockholder is acting as underwriter selling on behalf of an issuer. Based on the factors
set forth in C&DI 612.09, the Company respectfully submits that the selling stockholder is not acting as an underwriter or otherwise