# EDGAR Filing Document

**Accession Number:** 0001627282
**File Stem:** 0001104659-23-014769
**Filing Date:** 2023-2
**Character Count:** 2204
**Document Hash:** 43a9ead41d75934c88f4b2afedb6be6c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-014769.hdr.sgml**: 20230613

**ACCESSION NUMBER**: 0001104659-23-014769

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230209

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CaliberCos Inc.
- **CENTRAL INDEX KEY:** 0001627282
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE [6500]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 8901 E. MOUNTAIN VIEW RD.
- **STREET 2:** SUITE 150
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85258
- **BUSINESS PHONE:** 480-295-7600

**MAIL ADDRESS:**
- **STREET 1:** 8901 E. MOUNTAIN VIEW RD.
- **STREET 2:** SUITE 150
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85258

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CaliberCo Inc.
- **DATE OF NAME CHANGE:** 20141205

**CALIBERCOS INC.**

8901 E. Mountain View Rd. Ste. 150

Scottsdale, AZ 85258

February 9, 2023

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **CaliberCos Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **File Number 333-267657** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, CaliberCos Inc. hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-1 (File No. 333-267657) be accelerated to 4:30 p.m., Eastern Time, on Monday, February 13, 2023, or as soon as practicable thereafter.

Please contact Thomas J. Poletti of Manatt, Phelps & Phillips, LLP at (714) 371-2501 with any questions you may have regarding this request. In addition, please notify Mr. Poletti by telephone when this request for acceleration has been granted.

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| | |
|:---|:---|
| Respectfully, | Respectfully, |
| **CALIBERCOS INC.** | **CALIBERCOS INC.** |
| By: | /s/ John C. Loeffler<br>|
| Name: | John C. Loeffler, II |
| Title: | Chairman and Chief Executive Officer |

---

cc: Manatt, Phelps & Phillips, LLP