# EDGAR Filing Document

**Accession Number:** 0001879403
**File Stem:** 0000000000-23-000517
**Filing Date:** 2023-1
**Character Count:** 6393
**Document Hash:** d477458ac3a1e0b190078957892ad92f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000517.hdr.sgml**: 20231102

**ACCESSION NUMBER**: 0000000000-23-000517

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230118

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** La Rosa Holdings Corp.
- **CENTRAL INDEX KEY:** 0001879403
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE AGENTS & MANAGERS (FOR OTHERS) [6531]
- **IRS NUMBER:** 871641189
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1420 CELEBRATION BLVD
- **STREET 2:** STE 200
- **CITY:** CELEBRATION
- **STATE:** FL
- **ZIP:** 34747
- **BUSINESS PHONE:** 407-592-4667

**MAIL ADDRESS:**
- **STREET 1:** 1420 CELEBRATION BLVD
- **STREET 2:** STE 200
- **CITY:** CELEBRATION
- **STATE:** FL
- **ZIP:** 34747
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001575872-21-000377

## Text-Extract

```

United States securities and exchange commission logo

                              January 18, 2023

       Joseph La Rosa
       Chief Executive Officer
       La Rosa Holdings Corp.
       1420 Celebration Blvd.
       2nd Floor
       Celebration, FL 34747

                                                        Re: La Rosa Holdings
Corp.
                                                            Amendment No. 5 to
Registration Statement on Form S-1
                                                            Filed January 6,
2023
                                                            File No. 333-264372

       Dear Joseph La Rosa:

              We have reviewed your amended registration statement and have the
following
       comment. In our comment, we may ask you to provide us with information
so we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.

       Amendment No. 5 to Registration Statement on Form S-1

       Exhibits

   1.                                                   We note the statement
in the legal opinion, filed as exhibit 5.1, that counsel expresses "no
                                                        opinion herein as to
the laws of any state or jurisdiction other than the federal laws of the
                                                        United States of
America, and, with respect to our opinion relating to the enforceability of
                                                        the Warrants, the
Option Warrants and the Representative   s Warrants, the laws of the
                                                        State of New York."
Please revise to reflect that counsel is not carving out the laws of
                                                        Nevada in opining on
the legality of the common stock and units. For guidance, see
                                                        section II.B.3.b in
Staff Legal Bulletin No. 19 (CF), dated October 14, 2011.
 Joseph La Rosa
La Rosa Holdings Corp.
January 18, 2023
Page 2

       You may contact Eric McPhee at 202-551-3693 or Wilson Lee at
202-551-3468 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Stacie Gorman at 202-551-3585 or Brigitte Lippmann at 202-551-3713 with
any other
questions.

                                                         Sincerely,
FirstName LastNameJoseph La Rosa
                                                         Division of
Corporation Finance
Comapany NameLa Rosa Holdings Corp.
                                                         Office of Real Estate
& Construction
January 18, 2023 Page 2
cc:       Ross David Carmel, 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

January 18, 2023

Joseph La Rosa  
Chief Executive Officer  
La Rosa Holdings Corp.  
1420 Celebration Blvd.  
2nd Floor  
Celebration, FL 34747

**Re: La Rosa Holdings Corp.  
Amendment No. 5 to Registration Statement on Form S-1  
Filed January 6, 2023  
File No. 333-264372**

Dear Joseph La Rosa:

We have reviewed your amended registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments.

# Amendment No. 5 to Registration Statement on Form S-1

# Exhibits

1. We note the statement in the legal opinion, filed as exhibit 5.1, that counsel expresses 'no opinion herein as to the laws of any state or jurisdiction other than the federal laws of the United States of America, and, with respect to our opinion relating to the enforceability of the Warrants, the Option Warrants and the Representative’s Warrants, the laws of the State of New York.' Please revise to reflect that counsel is not carving out the laws of Nevada in opining on the legality of the common stock and units. For guidance, see section II.B.3.b in Staff Legal Bulletin No. 19 (CF), dated October 14, 2011.

Joseph La Rosa
La Rosa Holdings Corp.
January 18, 2023
Page 2

You may contact Eric McPhee at 202-551-3693 or Wilson Lee at 202-551-3468 if you have questions regarding comments on the financial statements and related matters. 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: Ross David Carmel, Esq.