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1271 Avenue of the Americas
New York, New York 10020-1401
Tel: +1.212.906.1200 Fax: +1.212.751.4864
www.lw.com
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FIRM / AFFILIATE OFFICES
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Austin
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Beijing
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Munich | |
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Boston
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New York | |
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Brussels
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Orange County | |
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Century City
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Paris | |
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March 12, 2026
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Chicago
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Riyadh |
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Dubai
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Düsseldorf
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Frankfurt
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Re:
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Registration Statement on Form S-8; 514,536 shares of Smith Douglas Homes Corp. Class A Common Stock,
$0.0001 par value per share
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March 12, 2026
Page 2
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Sincerely,
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/s/ Latham & Watkins LLP
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