# EDGAR Filing Document

**Accession Number:** 0001875877
**File Stem:** 0000000000-23-002298
**Filing Date:** 2023-3
**Character Count:** 10213
**Document Hash:** 783820cbd0f728b62c7474cb37b40623
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002298.hdr.sgml**: 20230425

**ACCESSION NUMBER**: 0000000000-23-002298

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230309

**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

                             March 8, 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. 13
                                                            Filed February 28,
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, 13 on Form 1-A POS filed February 28, 2023

       Overview to Unaudited Pro Forma Condensed Combined Financial Statements,
page F-2

   1.                                                   We note your response
to our comment 4 and your revisions to your filing that interest
                                                        expense for each Series
would either decrease by up to $3 per $1,000 (assuming the
                                                        interest rate of the
Refinance Note is at the low end of the range) or increase by no more
                                                        than $6 per $1,000
(assuming the interest rate on the Refinance Note is at the high end of
                                                        the range). It appears
that this assumption is based on your determination that you will
                                                        raise the maximum
offering amount and repay the acquisition note with such proceeds. In
                                                        light of the fact that
your offerings are being conducted on a    best efforts    basis, please
                                                        tell us how you
determined it was appropriate to present this disclosure as if you will
                                                        receive the maximum
offering amount. Reference is made to Item 11-02 of Regulation S-
                                                        X.
 Yishai Cohen
Landa App 2 LLC
March 8, 2023
Page 2
2.     The above comment not withstanding, please further revise your footnote
disclosure to
       your pro forma financial information to specifically quantify the range
of impact of this
       potential interest rate increase on interest expense and net income
(loss) for each Series
       and in total. In this regard, please disclose the following for each
Series and in total:
           Quantify the additional interest expense that each Series would
incur if you entered
           into the Refinance Note with a rate at the minimum end of the range
(i.e. 7%).
           Quantify the additional interest expense that each Series would
incur if you entered
           into the Refinance Note with a rate at the maximum end of the range
(i.e. 10%).
           Quantify what the pro forma net income (loss) would have been if you
entered into
           the Refinance Note with a rate at the minimum end of the range (i.e.
7%).
           Quantify what the pro forma net income (loss) would have been if you
entered into
           the Refinance Note with a rate at the maximum end of the range (i.e.
10%).
           Please provide this information for all periods for which you
provide pro forma
           financial information.

        We will consider qualifying your offering statement at your request. If
a participant in
your offering is required to clear its compensation arrangements with FINRA,
please have
FINRA advise us that it has no objections to the compensation arrangements
prior to
qualification.

        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 Pam Howell at 202-551-3357 or 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
March 8, 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

March 8, 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. 13  
Filed February 28, 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. 13 on Form 1-A POS filed February 28, 2023

Overview to Unaudited Pro Forma Condensed Combined Financial Statements, page F-2

1. We note your response to our comment 4 and your revisions to your filing that interest expense for each Series would either decrease by up to $3 per $1,000 (assuming the interest rate of the Refinance Note is at the low end of the range) or increase by no more than $6 per $1,000 (assuming the interest rate on the Refinance Note is at the high end of the range). It appears that this assumption is based on your determination that you will raise the maximum offering amount and repay the acquisition note with such proceeds. In light of the fact that your offerings are being conducted on a “best efforts” basis, please tell us how you determined it was appropriate to present this disclosure as if you will receive the maximum offering amount. Reference is made to Item 11-02 of Regulation S-X.

Yishai Cohen
Landa App 2 LLC
March 8, 2023
Page 2

2. The above comment not withstanding, please further revise your footnote disclosure to your pro forma financial information to specifically quantify the range of impact of this potential interest rate increase on interest expense and net income (loss) for each Series and in total. In this regard, please disclose the following for each Series and in total:
- Quantify the additional interest expense that each Series would incur if you entered into the Refinance Note with a rate at the minimum end of the range (i.e. 7%).
- Quantify the additional interest expense that each Series would incur if you entered into the Refinance Note with a rate at the maximum end of the range (i.e. 10%).
- Quantify what the pro forma net income (loss) would have been if you entered into the Refinance Note with a rate at the minimum end of the range (i.e. 7%).
- Quantify what the pro forma net income (loss) would have been if you entered into the Refinance Note with a rate at the maximum end of the range (i.e. 10%).
- Please provide this information for all periods for which you provide pro forma financial information.

We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification.

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 Pam Howell at 202-551-3357 or James Lopez at 202-551-3536 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Real Estate & Construction

cc: Mark Schonberger