# EDGAR Filing Document

**Accession Number:** 0001965132
**File Stem:** 0000000000-23-002605
**Filing Date:** 2023-3
**Character Count:** 7051
**Document Hash:** cd82e4f561808d9377f6d32dea2901ea
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002605.hdr.sgml**: 20230530

**ACCESSION NUMBER**: 0000000000-23-002605

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230316

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Landa Financing LLC
- **CENTRAL INDEX KEY:** 0001965132
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE [6500]
- **IRS NUMBER:** 922028006
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 6 W 18TH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10011
- **BUSINESS PHONE:** 5108714317

**MAIL ADDRESS:**
- **STREET 1:** 6 W 18TH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10011
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-23-012969

## Text-Extract

```

United States securities and exchange commission logo

                           March 16, 2023

       Yishai Cohen
       Chief Executive Officer
       Landa Financing LLC
       6 W. 18th Street, 12th Floor
       New York, NY 10011

                                                        Re: Landa Financing LLC
                                                            Draft Offering
Statement on Form 1-A
                                                            Submitted February
17, 2023
                                                            CIK No. 0001965132

       Dear Yishai Cohen :

              We have reviewed your draft offering statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

               Please respond to this letter by providing the requested
information and either submitting
       an amended draft offering statement or publicly filing your offering
statement on
       EDGAR. Please refer to Rule 252(d) regarding the public filing
requirements for non-public
       submissions, amendments and correspondence. If you do not believe our
comments apply to
       your facts and circumstances or do not believe an amendment is
appropriate, please tell us why
       in your response. After reviewing your amended draft offering statement
or filed offering
       statement and the information you provide in response to these comments,
we may have
       additional comments.

       Draft Offering Statement on Form 1-A

       Cover Page

   1.                                                   Your disclosure states
that the per share purchase price will be $10 for    approximately
                                                        one year    and then
your price will be determined on or "about the first day of each
                                                        month (or such other
period as determined by our Manager in its sole discretion, but no
                                                        less frequently than
annually) and will equal the Company   s net asset value (   NAV   ),
                                                        divided by the number
of Shares outstanding as of the end of the immediately preceding
                                                        month (such amount, the
   NAV Per Share   )." However, at the market offerings are not
                                                        permitted under
Regulation A. See Rule 251(d)(3)(ii) of Regulation A. Therefore, please
                                                        clarify when you expect
to calculate NAV Per Share.
 Yishai Cohen
Landa Financing LLC
March 16, 2023
Page 2
Signatures, page 107

2.    Please add the signatures for the persons in the capacities of the
company's principal
      executive officer, principal financial officer, principal accounting
officer, and a majority
      of the members of its board of directors. See instructions to signatures
in Form 1-A.
      Please contact Stacie Gorman at 202-551-3585 or Brigitte Lippmann at
202-551-
3713 with any other questions.

                                                             Sincerely,
FirstName LastNameYishai Cohen
                                                             Division of
Corporation Finance
Comapany NameLanda Financing LLC
                                                             Office of Real
Estate & Construction
March 16, 2023 Page 2
cc:       Mark Schonberger, Esq.
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

March 16, 2023

Yishai Cohen  
Chief Executive Officer  
Landa Financing LLC  
6 W. 18th Street, 12th Floor  
New York, NY 10011

# **Re: Landa Financing LLC  
Draft Offering Statement on Form 1-A  
Submitted February 17, 2023  
CIK No. 0001965132**

Dear Yishai Cohen :

We have reviewed your draft offering statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by providing the requested information and either submitting an amended draft offering statement or publicly filing your offering statement on EDGAR. Please refer to Rule 252(d) regarding the public filing requirements for non-public submissions, amendments and correspondence. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing your amended draft offering statement or filed offering statement and the information you provide in response to these comments, we may have additional comments.

# Draft Offering Statement on Form 1-A

# Cover Page

1. Your disclosure states that the per share purchase price will be $10 for “approximately one year” and then your price will be determined on or “about the first day of each month (or such other period as determined by our Manager in its sole discretion, but no less frequently than annually) and will equal the Company’s net asset value (“NAV”), divided by the number of Shares outstanding as of the end of the immediately preceding month (such amount, the “NAV Per Share”).” However, at the market offerings are not permitted under Regulation A. See Rule 251(d)(3)(ii) of Regulation A. Therefore, please clarify when you expect to calculate NAV Per Share.

Yishai Cohen
Landa Financing LLC
March 16, 2023
Page 2

Signatures, page 107

2. Please add the signatures for the persons in the capacities of the company's principal executive officer, principal financial officer, principal accounting officer, and a majority of the members of its board of directors. See instructions to signatures in Form 1-A.

Please contact Stacie Gorman at 202-551-3585 or Brigitte Lippmann at 202-551-3713 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Real Estate & Construction

cc: Mark Schonberger, Esq.