# EDGAR Filing Document

**Accession Number:** 0002024306
**File Stem:** 0001493152-26-000088
**Filing Date:** 2026-1
**Character Count:** 2306
**Document Hash:** c7a38790bf7518d5ce670894a9f7c9d9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-000088.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0001493152-26-000088

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260102

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** JFB Construction Holdings
- **CENTRAL INDEX KEY:** 0002024306
- **STANDARD INDUSTRIAL CLASSIFICATION:** GENERAL BUILDING CONTRACTORS - NONRESIDENTIAL BUILDINGS [1540]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 992549040
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1300 S. DIXIE HIGHWAY
- **STREET 2:** SUITE B
- **CITY:** LANTANA
- **STATE:** FL
- **ZIP:** 33462
- **BUSINESS PHONE:** 5615829840

**MAIL ADDRESS:**
- **STREET 1:** 1300 S. DIXIE HIGHWAY
- **STREET 2:** SUITE B
- **CITY:** LANTANA
- **STATE:** FL
- **ZIP:** 33462

January 2, 2026

VIA EDGAR TRANSMISSION

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Attention: Dorrie Yale and Pam Howell

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| | |
|:---|:---|
| **Re:** | **JFB Construction Holdings** |
|  | **Acceleration Request for Registration Statement on Form S-1, as amended** |
|  | **File No. 333-290857** |

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**Requested Date: January 6, 2026**

**Requested Time: 4:00 P.M. Eastern Time**

Dear Ms. Yale and Howell,

JFB Construction Holdings (the "Company") hereby requests that the effective date of the Company's Registration Statement on Form S-1, as amended (File No. 333-290857), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 4:00 p.m. Eastern Time on January 6, 2026, or as soon thereafter as possible.

Please contact our counsel, Scott Linsky of Lucosky Brookman LLP at (732) 395-4408 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Mr. Linsky by telephone when this request for acceleration has been granted.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| JFB Construction Holdings | JFB Construction Holdings |
| By: | */s/ Joseph F. Basile, III* |
| Name: | Joseph F. Basile, III |
| Title: | Chief Executive Officer and Chairman |

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