# EDGAR Filing Document

**Accession Number:** 0001854963
**File Stem:** 0001493152-25-016375
**Filing Date:** 2025-9
**Character Count:** 2249
**Document Hash:** af1331346cc9c2ce099c06bb39aba070
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-016375.hdr.sgml**: 20260224

**ACCESSION NUMBER**: 0001493152-25-016375

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250930

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SHF Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001854963
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 862409612
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1526 COLE BLVD.
- **STREET 2:** SUITE 250
- **CITY:** GOLDEN
- **STATE:** CO
- **ZIP:** 80401
- **BUSINESS PHONE:** (303) 431-3435

**MAIL ADDRESS:**
- **STREET 1:** 1526 COLE BLVD.
- **STREET 2:** SUITE 250
- **CITY:** GOLDEN
- **STATE:** CO
- **ZIP:** 80401

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Northern Lights Acquisition Corp.
- **DATE OF NAME CHANGE:** 20210402

**SHF HOLDINGS, INC.**

1526 Cole Blvd., Suite 250

Golden, Colorado 80401

September 30, 2025

<u>VIA EDGAR</u>

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Re: SHF Holdings, Inc. (the "**Company**") Registration Statement on Form S-1 (File No. 333-290524) (the "**Registration Statement**")

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the Company's above-referenced Registration Statement be accelerated so that the same will become effective at 5:00 p.m. ET on October 2, 2025, or as soon thereafter as is practicable.

It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Justin Santarosa of Duane Morris LLP, by telephone at (213) 689-7466 or by email at jsantarosa@duanemorris.com. The Company hereby authorizes Mr. Santarosa to orally modify or withdraw this request for acceleration.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| SHF HOLDINGS, INC. | SHF HOLDINGS, INC. |
| By: | */s/ Terrance Mendez* |
| Name: | Terrance Mendez |
| Title: | Chief Executive Officer |

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