Capstone Holding Corp. — Capital/Financing Update 2025

Feb 12, 2025

CORRESP 1 filename1.htm

Joseph Gunnar & Co., LLC

1000 RXR Plaza

Uniondale, New York 11556

February 12, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, DC 20549

Re:
Registration Statement on Form S-1 (Registration No. 333-284105)
Concurrence in Acceleration Request

Ladies and Gentlemen:

Joseph Gunnar & Co., LLC (“ Joseph Gunnar ”), as representative of the underwriters for the referenced offering, hereby concurs in the request by Capstone Holding Corp. that the effective date of the above-referenced registration statement be accelerated to 4:30 p.m. (Eastern Time), or as soon as practicable thereafter, on February 14, 2025, pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Securities Act ”). Joseph Gunnar affirms that it is aware of its obligations under the Securities Act in connection with this offering.

Very truly yours,
Joseph Gunnar & Co., LLC
By:	/s/ Stephan A. Stein
	Name:	Stephan A. Stein
	Title:	President