# EDGAR Filing Document

**Accession Number:** 0002033610
**File Stem:** 0000000000-26-001827
**Filing Date:** 2026-2
**Character Count:** 3799
**Document Hash:** a282c79d94019d1d31426ce2c9826c75
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-001827.hdr.sgml**: 20260326

**ACCESSION NUMBER**: 0000000000-26-001827

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260223

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Wahed Real Estate Series 1 LLC
- **CENTRAL INDEX KEY:** 0002033610
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE [6500]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 993337084
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 024-12496

**BUSINESS ADDRESS:**
- **STREET 1:** 27 EAST 28TH STREET
- **STREET 2:** 8TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10016
- **BUSINESS PHONE:** 817-657-7612

**MAIL ADDRESS:**
- **STREET 1:** 27 EAST 28TH STREET
- **STREET 2:** 8TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10016
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-26-013380

## Text-Extract

```

                                                             February 23, 2026

Ahmar Shaikh
Chief Executive Officer of Wahed Financial LLC
Wahed Real Estate Series 1 LLC
27 East 28th Street, 8th Floor
New York, NY 10016

        Re: Wahed Real Estate Series 1 LLC
            Post-Qualification Amendment No. 3 to Offering Statement on Form
1-A
            Filed February 9, 2026
            File No. 024-12496
Dear Ahmar Shaikh:

       We have reviewed your amendment and have the following comment.

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

Post-Qualification Amendment No. 3 filed February 9, 2026
General

1.     Please provide us with your analysis whether Rule 3-14 financial
statements are required
       for the Lure Lane property, including the Rule 3-14 significance test
for such property. In
       this regard, we note that prior to Wahed Financial's acquisition of the
Lure Lane property
       in January 2026, it was rented in September 2025 for a monthly rent of
$3,769. Thus, it
       appears your acquisition of the Lure Lane property may constitute the
acquisition of a
       real estate operation. It also appears the Lure Lane property would be a
significant
       acquisition based on the property's purchase price of $505,000 and your
total assets as of
       December 31, 2024. Refer to paragraph (c) of Part F/S of Form 1-A and
Rules 8-06 and
       3-14 of Regulation S-X.
        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.
 February 23, 2026
Page 2

        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.

       Please contact Benjamin Holt at 202-551-6614 or Pam Howell at
202-551-3357 with any
questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Real Estate
& Construction
cc:   Heidi Mortensen

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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