Company: LRHC
Filing Date: 2025-06-03
Form Type: CORRESP
Source: 0001213900-25-050887
Chunk: 7

Company: La Rosa Holdings Corp.
Filing Date: 2025-06-03
Form: CORRESP
Chunk 7
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or other relationship with the Selling Stockholder that would control the timing, nature or amount of resales of such shares following
the effectiveness of the Registration Statement or whether the Shares are ever resold at all under the Registration Statement.

Finally, the Company will not receive any of the
proceeds from any resale of Shares by the Selling Stockholder under the Registration Statement.

Factor 4: .

The Company is seeking to register 88,059,094
shares of common stock. While the number of shares being registered are a factor considered by the Staff in determining whether an offering
should be deemed to be a primary or secondary offering, we submit that undue weight should not be placed on this single factor. The Staff’s
own interpretations support this position. Pursuant to C&DI 612.09, the number of shares being offered is only one of several factors
to be considered in evaluating whether, under all circumstances, a purported secondary offering is instead an indirect primary offering.
In addition, C&DI 612.12 describes a scenario in which a controlling holder of more than 70% of the outstanding stock is able to effect
a valid secondary offering. The interpretation states, in relevant part:

“A controlling person of an issuer owns a 73% block. That person will sell the block in a registered “at-the-market” equity offering. Rule 415(a)(4) applies only to offerings by or on behalf of the registrant. A secondary offering by a control person that is not deemed to be by or on behalf of the registrant is not restricted by Rule 415(a)(4).”

We also submit that emphasis solely on the number
of shares being registered in relation to the outstanding shares or the public float can severely limit a smaller public company’s
financing alternatives, which are generally few. The Staff has acknowledged this by accepting as valid many secondary offerings where
a significant number of shares are being registered but the facts do not otherwise demonstrate that the selling stockholder is acting
as a conduit for the issuer to effect a primary offering.

<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

5</div>

Factor 5: .

Based on the information supplied to the Company
by the Selling Stockholder, the Company is not aware of the Selling Stockholder being a