# EDGAR Filing Document

**Accession Number:** 0001810007
**File Stem:** 0001104659-25-061614
**Filing Date:** 2025-6
**Character Count:** 4422
**Document Hash:** 71b23228a3742a2d9be0fe8822f5af49
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-061614.hdr.sgml**: 20250829

**ACCESSION NUMBER**: 0001104659-25-061614

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250623

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Groundfloor Yield LLC
- **CENTRAL INDEX KEY:** 0001810007
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE [6500]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 463414189
- **STATE OF INCORPORATION:** GA
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 600 PEACHTREE STREET NE STE. 810
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30308
- **BUSINESS PHONE:** 404-594-7857

**MAIL ADDRESS:**
- **STREET 1:** 600 PEACHTREE STREET NE STE. 810
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30308

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Groundfloor Yield, LLC
- **DATE OF NAME CHANGE:** 20200417

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| | |
|:---|:---|
| manatt<br> manatt \| phelps \| phillips | **Brian S. Korn**<br> Manatt, Phelps & Phillips, LLP<br> Direct Dial: (212) 790-4510<br> E-mail: BKorn@manatt.com |

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June 23, 2025

**Via EDGAR CORRESPONDENCE**

U.S. Securities and Exchange Commission<br> Division of Corporation Finance<br> 100 F Street, N.E.<br> Washington, D.C. 20549-6010

Attention: Ms. Pam Howell and Ms. Brigitte Lippmann<br> Office of Real Estate and Construction

Re: Groundfloor Yield, LLC<br> Post-Qualification Amendment No. 1 to Offering Statement on Form 1-A<br> Filed: April 7, 2025 <br> File No. 024-12530

Dear Ms. Howell and Ms. Lippmann:

We are submitting this letter on behalf of our client, Groundfloor Yield, LLC (the "<u>Company</u>"), in response to the written comments of the staff (the "<u>Staff</u>") of the United States Securities and Exchange Commission (the "<u>SEC</u>") contained in your letter dated April 18, 2025 (the "<u>Comment Letter</u>") in connection with the Company's Post-Qualification Amendment No. 1 to Offering Statement on Form 1-A (the "<u>Offering Statement</u>"), as filed with the SEC on April 7, 2025.

For your convenience, our responses are set forth below, with the headings and numbered items of this letter corresponding to the headings and numbered items contained in the Comment Letter. Each of the comments from the Comment Letter is restated in bold and italics prior to the Company's response. Capitalized terms used but not defined in this letter shall have the respective meanings given to such terms in the Offering Statement. All page number references in the Company's responses are to page numbers in the Offering Statement, which is being refiled concurrently with this response.

***<u>Post-Qualification Amendment No. 1 on Form 1-A filed on April 7, 2025</u>***

***<u>General</u>***

**1. *We note your Explanatory Note that the sole purpose of this post-qualification amendment is to amend the offering circular to incorporate by reference the company's financial statements filed via the company's annual report on Form 1-K with the SEC on March 31, 2025. We also note that you have not incorporated by reference the entirety of the annual report on Form 1-K, solely the financial statements. Please advise how this complies with Rule 253(a) which requires that an offering circular must include the information required by Form 1-A.***

**<u>Response:</u>**

The Company acknowledges the comment and has amended the offering circular to incorporate the entirety of the Company's annual report on Form 1-K filed with the SEC on March 31, 2025. Moreover, it has re-filed the entirety of the recently-qualified offering circular with updated financial and statistical information from the December 31, 2024 financial statements which were filed in the Form 1-K.

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| | |
|:---|:---|
| manatt<br> manatt \| phelps \| phillips | **Brian S. Korn**<br> Manatt, Phelps & Phillips, LLP<br> Direct Dial: (212) 790-4510<br> E-mail: BKorn@manatt.com |

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We thank you for your prompt attention to this letter responding to the previously submitted Offering Statement and comment letter response. Should the Staff have additional questions or comments regarding the foregoing, please do not hesitate to contact the undersigned at (212) 790-4510.

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|:---|
| Sincerely, |
| ![](tm2518575d2_correspimg001.jpg) |
| Brian S. Korn |

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cc: Nick Bhargava <br> Groundfloor Yield, LLC