# EDGAR Filing Document

**Accession Number:** 0001627282
**File Stem:** 0001104659-23-014771
**Filing Date:** 2023-2
**Character Count:** 3353
**Document Hash:** 3429124d34f6c8f17989133989fdbec2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-014771.hdr.sgml**: 20230613

**ACCESSION NUMBER**: 0001104659-23-014771

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230209

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CaliberCos Inc.
- **CENTRAL INDEX KEY:** 0001627282
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE [6500]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 8901 E. MOUNTAIN VIEW RD.
- **STREET 2:** SUITE 150
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85258
- **BUSINESS PHONE:** 480-295-7600

**MAIL ADDRESS:**
- **STREET 1:** 8901 E. MOUNTAIN VIEW RD.
- **STREET 2:** SUITE 150
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85258

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CaliberCo Inc.
- **DATE OF NAME CHANGE:** 20141205

Revere Securities, LLC

650 Fifth Avenue, 35<sup>th</sup> Floor

New York, NY 10019

February 9, 2023

***VIA EDGAR***

Securities and Exchange Commission

100 F Street, N.E.

Division of Corporation Finance

Office of Technology

Washington, D.C. 20549

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| | |
|:---|:---|
| Attention: | Frank Knapp |
| | Shannon Menjivar |
| | Stacie Gorman |
| | Pam Long |

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| | |
|:---|:---|
| **Re:** | **CaliberCos Inc. (the "Company")** |
|  | **Registration Statement on Form S-1** |
|  | **File No. 333-267657 (the "Registration Statement")** |

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Dear Mr. Knapp, Ms. Menjivar, Ms. Gorman and Ms. Long:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, (the "Act"), we hereby join the Company's request for acceleration of the above- referenced Registration Statement, requesting effectiveness for 4:30 p.m., Eastern Time on February 13, 2023, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the Preliminary Prospectus dated January 19, 2023 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.

The undersigned, as the representatives of the several underwriters, represent that the several underwriters have and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

Please contact Lou Bevilacqua of Bevilacqua PLLC, counsel of the representative of the underwriters, at 202-869-0888 (ext. 100) to provide notice of effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.

[*Signature page follows*]

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| As representatives of the underwriters | As representatives of the underwriters |
| **Revere Securities, LLC** | **Revere Securities, LLC** |
| By: | /s/ Arthur DeFilippo |
| Name: Arthur DeFilippo | Name: Arthur DeFilippo |
| Title: Managing Director | Title: Managing Director |
| **Spartan Capital Securities LLC** | **Spartan Capital Securities LLC** |
| By: | /s/ Jason Diamond |
| Name: Jason Diamond | Name: Jason Diamond |
| Title: Head Managing Director, Investment Banking | Title: Head Managing Director, Investment Banking |

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