Company: LRHC
Filing Date: 2025-06-03
Form Type: CORRESP
Source: 0001213900-25-050887
Chunk: 4

Company: La Rosa Holdings Corp.
Filing Date: 2025-06-03
Form: CORRESP
Chunk 4
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 Initial Note and the filing date of the Registration Statement do
not preclude the offering from being secondary in nature. The Private Placement to the Selling Stockholder occurred prior to filing the
Registration Statement, and the Selling Stockholder has borne the entire market risk of such securities since the Closing Date, including
at the time of filing the Registration Statement.

We are not aware of any Staff guidance on Rule
415 addressing the appropriate length of time securities must be held in order to determine whether a purported secondary offering is
really a primary offering. In addition, we are not aware that the Staff has taken the position that the period of time elapsing between
a closing and effectiveness of a registration statement has raised concerns about whether the offering is a valid secondary offering,
and the Company believes such a position would be inconsistent with C&DI Question 139.11 mentioned above, which allows inclusion of
the securities sold after a registration statement is filed if the registration statement is not yet effective.

Finally, the Selling Stockholder, an institutional
investor, participated in the Private Placement with the knowledge that it might not be able to exit its positions at a profit. The Selling
Stockholder made multiple representations and warranties to the Company in the Purchase Agreement acknowledging its understanding that
the common stock issuable upon the conversion of the Notes had not been registered under the Securities Act on the Closing Date and that,
absent such registration, could not be offered or sold to the public absent an exemption therefrom. The Selling Stockholder has presently
been subject to the full investment risk associated with ownership of the Company’s common stock for over two months, and even if
the Registration Statement was immediately declared effective it may be several months or longer before the Selling Stockholders could
resell the Shares which the Company is seeking to register. Accordingly, the Selling Stockholder cannot fairly be compared to an “underwriter”
under the Securities Act as true underwriters - by definition - do not take long term risk on an issuer’s securities.

<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

3</div>

Factor 2: .

The Selling Stockholder acquired the Initial Note
on the Closing Date pursuant to the Purchase Agreement in a bona fide private placement transaction pursuant to an exemption from registration
under Section 4(a)(2)