# EDGAR Filing Document

**Accession Number:** 0001627282
**File Stem:** 0000000000-23-000981
**Filing Date:** 2023-1
**Character Count:** 6333
**Document Hash:** d80c686df4dde933ea55282bf97a3a36
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000981.hdr.sgml**: 20230613

**ACCESSION NUMBER**: 0000000000-23-000981

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230131

**FILED FOR**: 

**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:** UPLOAD

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-21-153897

## Text-Extract

```

United States securities and exchange commission logo

                           January 31, 2023

       John Loeffler, II
       Chairman and Chief Executive Officer
       CaliberCos Inc.
       8901 E. Mountain View Rd.
       Ste. 150
       Scottsdale, AZ 85258

                                                        Re: CaliberCos Inc.
                                                            Amendment No. 5 to
Registration Statement on Form S-1
                                                            Filed January 1,
2023
                                                            File No. 333-27657

       Dear John Loeffler:

              We have reviewed your amended registration statement and have the
following
       comments. In our comment, we may ask you to provide us with information
so we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies 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 registration statement and
the information you
       provide in response to this comment, we may have additional comments.

       Amendment No. 5 to Registration Statement on Form S-1

       Unaudited Condensed Consolidated Balance Sheets as of September 30, 2022
and December 31,
       2021, page F-1

   1.                                                   Please reconcile the
respective number of Class A common shares outstanding at
                                                        September 30, 2022 and
December 31, 2021 to the corresponding number of shares
                                                        disclosed as of these
dates in the Condensed Consolidated Statements of Changes in
                                                        Stockholders    Equity
(Unaudited) on page F-3. This comment also applies to the audited
                                                        Consolidated Balance
Sheets and Consolidated Statements of Changes in Stockholders
                                                        Equity as of and for
the periods ending December 31, 2021 and 2020.
 John Loeffler, II
CaliberCos Inc.
January 31, 2023
Page 2

       You may contact Frank Knapp at 202-551-3805 or Shannon Menjivar at
202-551-3856 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Stacie Gorman at 202-551-3585 or Pam Long at 202-551-3765 with any
other questions.

                                                         Sincerely,
FirstName LastNameJohn Loeffler, II
                                                         Division of
Corporation Finance
Comapany NameCaliberCos Inc.
                                                         Office of Real Estate
& Construction
January 31, 2023 Page 2
cc:       Thomas J. Poletti. Esq.
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 31, 2023

John Loeffler, II  
Chairman and Chief Executive Officer  
CaliberCos Inc.  
8901 E. Mountain View Rd.  
Ste. 150  
Scottsdale, AZ 85258

**Re: CaliberCos Inc.**  
**Amendment No. 5 to Registration Statement on Form S-1**  
**Filed January 1, 2023**  
**File No. 333-27657**

Dear John Loeffler:

We have reviewed your amended registration statement and have the following comments. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies 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 registration statement and the information you provide in response to this comment, we may have additional comments.

# Amendment No. 5 to Registration Statement on Form S-1

# Unaudited Condensed Consolidated Balance Sheets as of September 30, 2022 and December 31, 2021, page F-1

1. Please reconcile the respective number of Class A common shares outstanding at September 30, 2022 and December 31, 2021 to the corresponding number of shares disclosed as of these dates in the Condensed Consolidated Statements of Changes in Stockholders’ Equity (Unaudited) on page F-3. This comment also applies to the audited Consolidated Balance Sheets and Consolidated Statements of Changes in Stockholders’ Equity as of and for the periods ending December 31, 2021 and 2020.

John Loeffler, II
CaliberCos Inc.
January 31, 2023
Page 2

You may contact Frank Knapp at 202-551-3805 or Shannon Menjivar at 202-551-3856 if you have questions regarding comments on the financial statements and related matters. Please contact Stacie Gorman at 202-551-3585 or Pam Long at 202-551-3765 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Real Estate & Construction

cc: Thomas J. Poletti. Esq.