# EDGAR Filing Document

**Accession Number:** 0001875877
**File Stem:** 0000000000-23-000550
**Filing Date:** 2023-1
**Character Count:** 8123
**Document Hash:** 31a792ae251270c46163b1fd4c923a93
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000550.hdr.sgml**: 20230425

**ACCESSION NUMBER**: 0000000000-23-000550

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230119

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Landa App 2 LLC
- **CENTRAL INDEX KEY:** 0001875877
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE [6500]
- **IRS NUMBER:** 871767314
- **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:** 646-905-0931

**MAIL ADDRESS:**
- **STREET 1:** 6 W. 18TH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10011
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-22-024044

## Text-Extract

```

United States securities and exchange commission logo

                              January 19, 2023

       Yishai Cohen
       Chief Executive Officer
       Landa App 2 LLC
       6 W. 18th Street
       New York, NY 10011

                                                        Re: Landa App 2 LLC
                                                            Offering Statement
on Form 1-A
                                                            Post-Qualification
Amendment No. 11
                                                            Filed January 5,
2023
                                                            File No. 024-11648

       Dear Yishai Cohen:

              We have reviewed your amendment 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 amending your offering statement
and providing the
       requested information. 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 any amendment to your offering statement and the
information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 11 on Form 1-A POS filed January 5, 2023

       Description of the Properties
       Loans
       Refinance Notes
       New Series, page 58

   1.                                                   We note your disclosure
that each New Series will pay down, or otherwise discharge, the
                                                        outstanding balance of
its Acquisition Note, in part, with the proceeds received in
                                                        exchange for a
Refinance Note bearing interest at current market rates. Please tell us if
                                                        the expected interest
rates will be disclosed in your offering circular prior to
                                                        qualification. In
addition, please tell us how you determined it was unnecessary to reflect
                                                        the expected change in
interest expense, if any, in your pro forma financial information.
 Yishai Cohen
Landa App 2 LLC
January 19, 2023
Page 2
General

2.    We note the reduced maximum offering proceeds and footnote 6 added to the
table on
      page 37, including the reference to potentially lower appraisals and
reduced amounts the
      Refinance Lender is willing to lend. You also refer the reader to
Management's Discussion
      and Analysis for more information; however, we are unable to locate such
      added disclosure. Please revise Management's Discussion and Analysis to
address trends
      in property values and leasing and the information in footnote 6, and
revise Risk Factors
      to address the risks associated with a series holding significantly more
debt due to the
      failure to discharge the Acquisition Note.
3.    Please revise to disclose the details of the various "free stock"
programs that are
      referenced in the Form 1-A filed by Landa App.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

        You may contact Jennifer Monick at 202-551-3295 or Robert Telewicz at
202-551-3438
if you have questions regarding comments on the financial statements and
related matters. Please
contact James Lopez at 202-551-3536 with any other questions.

                                                             Sincerely,
FirstName LastNameYishai Cohen
                                                             Division of
Corporation Finance
Comapany NameLanda App 2 LLC
                                                             Office of Real
Estate & Construction
January 19, 2023 Page 2
cc:       Mark Schonberger
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 19, 2023

Yishai Cohen  
Chief Executive Officer  
Landa App 2 LLC  
6 W. 18th Street  
New York, NY 10011

# **Re: Landa App 2 LLC  
Offering Statement on Form 1-A  
Post-Qualification Amendment No. 11  
Filed January 5, 2023  
File No. 024-11648**

Dear Yishai Cohen:

We have reviewed your amendment 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 amending your offering statement and providing the requested information. 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 any amendment to your offering statement and the information you provide in response to these comments, we may have additional comments.

Amendment No. 11 on Form 1-A POS filed January 5, 2023

Description of the Properties

Loans

Refinance Notes

New Series, page 58

1. We note your disclosure that each New Series will pay down, or otherwise discharge, the outstanding balance of its Acquisition Note, in part, with the proceeds received in exchange for a Refinance Note bearing interest at current market rates. Please tell us if the expected interest rates will be disclosed in your offering circular prior to qualification. In addition, please tell us how you determined it was unnecessary to reflect the expected change in interest expense, if any, in your pro forma financial information.

Yishai Cohen
Landa App 2 LLC
January 19, 2023
Page 2

General

2. We note the reduced maximum offering proceeds and footnote 6 added to the table on page 37, including the reference to potentially lower appraisals and reduced amounts the Refinance Lender is willing to lend. You also refer the reader to Management's Discussion and Analysis for more information; however, we are unable to locate such added disclosure. Please revise Management's Discussion and Analysis to address trends in property values and leasing and the information in footnote 6, and revise Risk Factors to address the risks associated with a series holding significantly more debt due to the failure to discharge the Acquisition Note.

3. Please revise to disclose the details of the various "free stock" programs that are referenced in the Form 1-A filed by Landa App.

We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

You may contact Jennifer Monick at 202-551-3295 or Robert Telewicz at 202-551-3438 if you have questions regarding comments on the financial statements and related matters. Please contact James Lopez at 202-551-3536 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Real Estate & Construction

cc: Mark Schonberger