# EDGAR Filing Document

**Accession Number:** 0000887151
**File Stem:** 0001213900-25-072852
**Filing Date:** 2025-8
**Character Count:** 2295
**Document Hash:** 3947d93382ca05e59bc3fb51ad6df3d7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-072852.hdr.sgml**: 20250909

**ACCESSION NUMBER**: 0001213900-25-072852

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250807

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Capstone Holding Corp.
- **CENTRAL INDEX KEY:** 0000887151
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-LUMBER & OTHER CONSTRUCTION MATERIALS [5030]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 860585310
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 5141 W. 122ND STREET
- **CITY:** ALSIP
- **STATE:** IL
- **ZIP:** 60803
- **BUSINESS PHONE:** 7083710660

**MAIL ADDRESS:**
- **STREET 1:** 5141 W. 122ND STREET
- **CITY:** ALSIP
- **STATE:** IL
- **ZIP:** 60803

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Capstone Therapeutics Corp.
- **DATE OF NAME CHANGE:** 20100521

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ORTHOLOGIC CORP
- **DATE OF NAME CHANGE:** 19940211

CAPSTONE HOLDING CORP.

5141 W. 122nd Street

Alsip, IL 60803

August 7, 2025

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Re: Capstone Holding Corp. <br> Registration Statement on Form S-1, File No. 333-289222

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Requested Date: August 11, 2025

Requested Time: 9:15 am, Eastern Time

Ladies and Gentlemen:

Capstone Holding Corp. (the "Company") hereby requests that the effective date of the Company's Registration Statement on Form S-1 (File No. 333-289222), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 9:15 am Eastern Time on August 11, 2025, or as soon thereafter as possible.

Please contact our counsel, Steven Lipstein of Lucosky Brookman LLP at (732) 395-4416 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Mr. Lipstein by telephone when this request for acceleration has been granted.

---

| |
|:---|
| Sincerely yours, |
| CAPSTONE HOLDING CORP. |
| */s/ Matthew E. Lipman* |
| Matthew E. Lipman |
| Chief Executive Officer |

---