Company: LRHC
Filing Date: 2025-07-01
Form Type: CORRESP
Source: 0001213900-25-060102
Chunk: 0

Company: La Rosa Holdings Corp.
Filing Date: 2025-07-01
Form: CORRESP
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<div align='center'>July 1, 2025

Via EDGAR</div>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

| Re: | La Rosa Holdings Corp.                                
 Amendment No. 2 to Registration Statement on Form S-1 
 Submitted June 27, 2025                               
 File No. 333-284962                                   |

Dear Ms. Pearlyne Paulemon and Ms. Isabel Rivera:

On behalf of La Rosa Holdings Corp. (the
“Company”), we have set forth below a response to the comment of the staff (the “Staff”) of
the Securities and Exchange Commission (the “SEC”) contained in its letter of June 30, 2025 with respect to the
Company’s Amendment No. 2 to Registration Statement on Form S-1 (the “Registration Statement”) as noted
above.

For your convenience, the text of the Staff’s comment is set
forth below in bold, followed by the Company’s response.

1. We note your disclosure regarding the Amendment and Exchange Agreement entered into on June 18, 2025, which resulted in the exchange of all of the selling stockholder's incremental warrants for 6,000 shares of your Series B Convertible Preferred Stock. As it appears that the Series B shares are immediately convertible into common stock, please provide us with your analysis as to why it is not appropriate to register the Series B shares and the underlying common shares on this registration statement. Refer to Securities Act Compliance & Disclosure Interpretations Questions 103.04 and 139.01.

The Company respectfully acknowledges the Staff’s comment and
advises the Staff that the shares of Series B Convertible Preferred Stock are not being registered because there is no legal or contractual
obligation for the Company to register such shares or the shares of common stock of the Company underlying the Series B Convertible Preferred
Stock pursuant to the Registration Statement. The Incremental Warrants previously issued to the selling stockholder were issued pursuant
to the exemption from the registration requirements of Section 4(a)(2) of the Securities Act of 1933, as amended (the “Securities
Act”) and Rule 506(b) of Regulation D, as promulgated by the SEC under the Securities Act. The Series B Convertible Preferred Stock
was issued under the Amendment and Exchange Agreement pursuant to the exemption from the registration requirements of the Securities Act