# EDGAR Filing Document

**Accession Number:** 0001948781
**File Stem:** 0001948781-23-000002
**Filing Date:** 2023-2
**Character Count:** 2924
**Document Hash:** 3b89d6140d95fc3847de57be1144029b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001948781-23-000002.hdr.sgml**: 20230203

**ACCESSION NUMBER**: 0001948781-23-000002

**CONFORMED SUBMISSION TYPE**: RW

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230203

**DATE AS OF CHANGE**: 20230203

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Elbert Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001948781
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS CHEMICAL PRODUCTS [2890]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** RW

**SEC ACT:**
- **SEC FILE NUMBER:** 333-268189
- **FILM NUMBER:** 23586665

**BUSINESS ADDRESS:**
- **STREET 1:** 8051 E MAPLEWOOD AVE.
- **STREET 2:** SUITE 210
- **CITY:** GREENWOOD VILLAGE
- **STATE:** CO
- **ZIP:** 80111
- **BUSINESS PHONE:** (720) 598-3500

**MAIL ADDRESS:**
- **STREET 1:** 8051 E MAPLEWOOD AVE.
- **STREET 2:** SUITE 210
- **CITY:** GREENWOOD VILLAGE
- **STATE:** CO
- **ZIP:** 80111

**Elbert Holdings, Inc.**

**8051 E. Maplewood Ave., Suite 210**

**Greenwood Village, CO 80111**

February 3, 2023

***<u>VIA EDGAR</u>***

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington D.C. 20549

Re: *Elbert Holdings, Inc.*

*Request to Withdraw Registration Statement on Form S-4*

*File No. 333-268189 (the "Registration Statement")*

Ladies and Gentlemen:

Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the "Act"), we hereby file this application for withdrawal of the Registration Statement on Form S-4 (File No. 333-268189) of Elbert Holdings, Inc., a Delaware corporation (the "Company"), together with all exhibits and amendments thereto, initially filed with the Securities and Exchange Commission (the "SEC") on November 4, 2022 (the "Registration Statement"). The Company has determined not to pursue the contemplated business combination, and Arq Limited and Advanced Emissions Solutions, Inc. ("ADES") have consummated an alternative transaction as disclosed in that certain Current Report on Form 8-K filed by ADES with the SEC on February 1, 2023. The SEC has not declared the Registration Statement effective under the Act, and no securities were sold in connection with the offering contemplated by the Registration Statement.

The Company requests that, in accordance with Securities Act Rule 457(p), all fees paid to the Commission in connection with the filing of the Registration Statement be credited for future use.

Thank you for your assistance with this matter. If you should have any questions regarding the foregoing application for withdrawal or need anything further, please do not hesitate to contact me at (720) 598-3500 or Jonathan Whalen of Gibson, Dunn & Crutcher LLP at (214) 698-3196.

Sincerely,

/s/ Greg Marken

Greg Marken

Chief Executive Officer

cc: Jonathan Whalen, Gibson, Dunn & Crutcher LLP

<br>