# EDGAR Filing Document

**Accession Number:** 0001627282
**File Stem:** 0001104659-23-021209
**Filing Date:** 2023-2
**Character Count:** 2821
**Document Hash:** 3e26951d502b2cc0a983ef26fb62e803
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-021209.hdr.sgml**: 20230613

**ACCESSION NUMBER**: 0001104659-23-021209

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230214

**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

February 14, 2023

***VIA EDGAR***

Securities and Exchange Commission

Division of Corporation Finance Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Attention: | Frank Knapp |
|  | Shannon Menjivar |
|  | Stacie Gorman |
|  | Pam Long |

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| | |
|:---|:---|
| **Re:** | **CaliberCos Inc. (the "Company")** <br> **Registration Statement on Form S-1**<br> **File No. 333-267657 (the "Registration Statement")**<br>**WITHDRAWAL OF REQUEST FOR ACCELERATION OF EFFECTIVENESS** |

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Dear Mr. Knapp, Ms. Menjivar, Ms. Gorman and Ms. Long:

Reference is made to our letter, filed as correspondence via EDGAR on February 9, 2023, in which we requested the acceleration of the effective date of the above-referenced Registration Statement on Form S-1 for 4:30 p.m., Eastern Time, on Monday, February 13, 2023, in accordance with Rule 461 under the Securities Act of 1933, as amended.

We are no longer requesting that such Registration Statement be declared effective at that date and time and we hereby formally withdraw our request for acceleration of that effective date.

Please contact Louis A. Bevilacqua of Bevilacqua PLLC, counsel of the representative of the underwriters, at 202-869-0888 (ext. 100) if you have any questions in this regard. We appreciate your assistance in this matter.

[*Signature page follows*]

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| As representatives of the underwriters | As representatives of the underwriters |
| **Revere Securities, LLC** | **Revere Securities, LLC** |
| By: | /s/ Arthur DeFilippo |
| Name: | Arthur DeFilippo |
| Title: | Managing Director |
| **Spartan Capital Securities LLC** | **Spartan Capital Securities LLC** |
| By: | /s/ Jason Diamond |
| Name: | Jason Diamond |
| Title: | Head Managing Director, Investment Banking |

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