<SEC-DOCUMENT>0001104659-25-004483.txt : 20250117
<SEC-HEADER>0001104659-25-004483.hdr.sgml : 20250117
<ACCEPTANCE-DATETIME>20250117161614
ACCESSION NUMBER:		0001104659-25-004483
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20250117
DATE AS OF CHANGE:		20250117
EFFECTIVENESS DATE:		20250117

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			United Homes Group, Inc.
		CENTRAL INDEX KEY:			0001830188
		STANDARD INDUSTRIAL CLASSIFICATION:	OPERATIVE BUILDERS [1531]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		IRS NUMBER:				853460766
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-284341
		FILM NUMBER:		25538861

	BUSINESS ADDRESS:	
		STREET 1:		917 CHAPIN ROAD
		CITY:			CHAPIN
		STATE:			SC
		ZIP:			29036
		BUSINESS PHONE:		844-766-4663

	MAIL ADDRESS:	
		STREET 1:		917 CHAPIN ROAD
		CITY:			CHAPIN
		STATE:			SC
		ZIP:			29036

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DiamondHead Holdings Corp.
		DATE OF NAME CHANGE:	20201027
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>tm253509d1_s8.htm
<DESCRIPTION>FORM S-8
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;<B>As filed with
the Securities and Exchange Commission on January&nbsp;17, 2025</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"><B>Registration No.&nbsp;333-___</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WASHINGTON, DC 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM&nbsp;S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT UNDER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED HOMES GROUP,&nbsp;INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom; width: 51%; font-size: 10pt; text-align: center"><B>Delaware</B></TD>
    <TD STYLE="vertical-align: top; width: 4%; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 45%; font-size: 10pt; text-align: center"><B>85-3460766</B></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State of incorporation)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">
    <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">(IRS Employer Identification No.)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>917 Chapin Road</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Chapin, South Carolina 29036</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address, including zip code, of registrant&rsquo;s
principal executive offices)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>United Homes Group,&nbsp;Inc. 2023 Equity Incentive
Plan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title
of the plan)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Erin Reeves McGinnis</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>917 Chapin Road</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Chapin, South Carolina 29036</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Telephone: (844) 766-4663</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name, address,
including zip code, and telephone number, including area code, of agent for service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>Copy to:</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Andrew Tucker</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Nelson Mullins Riley&nbsp;&amp; Scarborough
LLP</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>101 Constitutional Avenue NW, Suite&nbsp;900</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20001</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(202) 689-2987</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the
Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth
company. See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo;
and &ldquo;emerging growth company&rdquo; in Rule&nbsp;12b-2 of the Exchange Act.</P>

<P STYLE="border-top: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 20%; padding-left: 1.1pt">Large&nbsp;accelerated&nbsp;filer</TD>
    <TD STYLE="width: 2%; padding-left: 1.1pt">&nbsp;</TD>
    <TD STYLE="width: 36%; padding-left: 1.1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></TD>
    <TD STYLE="width: 2%; padding-left: 1.1pt">&nbsp;</TD>
    <TD STYLE="width: 28%; padding-left: 1.1pt">Accelerated&nbsp;filer</TD>
    <TD STYLE="width: 1%; padding-left: 1.1pt">&nbsp;</TD>
    <TD STYLE="width: 11%; padding-left: 1.1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 1.45pt">Non-accelerated filer</TD>
    <TD STYLE="padding-left: 1.45pt">&nbsp;</TD>
    <TD STYLE="padding-left: 1.45pt"><FONT STYLE="font-family: Wingdings">&#120;</FONT>&nbsp;</TD>
    <TD STYLE="padding-left: 1.45pt">&nbsp;</TD>
    <TD STYLE="padding-left: 1.45pt">Smaller&nbsp;reporting&nbsp;company</TD>
    <TD STYLE="padding-left: 1.1pt">&nbsp;</TD>
    <TD STYLE="padding-left: 1.1pt"><FONT STYLE="font-family: Wingdings">&#120;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 1.1pt">&nbsp;</TD>
    <TD STYLE="padding-left: 1.1pt">&nbsp;</TD>
    <TD STYLE="padding-left: 1.1pt">&nbsp;</TD>
    <TD STYLE="padding-left: 1.1pt">&nbsp;</TD>
    <TD STYLE="padding-left: 1.1pt">Emerging growth&nbsp;company</TD>
    <TD STYLE="padding-left: 1.1pt">&nbsp;</TD>
    <TD STYLE="padding-left: 1.1pt"><FONT STYLE="font-family: Wingdings">&#120;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an emerging growth company, indicate by check mark if the Registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section&nbsp;7(a)(2)(B)&nbsp;of the Securities Act. <FONT STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">United Homes Group,&nbsp;Inc., a Delaware corporation
(the &ldquo;Registrant&rdquo; or &ldquo;Company&rdquo;) is filing this registration statement with the Securities and Exchange Commission
(the &ldquo;Commission&rdquo;) to register 2,343,235 shares of the Company&rsquo;s Class&nbsp;A common stock, par value $0.0001 per share
(the &ldquo;Common Shares&rdquo;), issued or issuable pursuant to the United Homes Group,&nbsp;Inc. 2023 Equity Incentive Plan (the &ldquo;2023
Plan&rdquo;), which were added to the shares authorized for issuance under the 2023 Plan as of January&nbsp;1, 2025, pursuant to an &ldquo;evergreen&rdquo;
provision.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">In accordance with the instructional Note to Part&nbsp;I
of Form&nbsp;S-8&nbsp;as promulgated by the Securities and Exchange Commission (the &ldquo;Commission&rdquo;), the information specified
by Part&nbsp;I of Form&nbsp;S-8&nbsp;has been omitted from this Registration Statement on Form&nbsp;S-8&nbsp;for offers of the Registrant&rsquo;s
Common Stock pursuant to the 2023 Plan. The documents containing the information specified in Part&nbsp;I will be delivered to the participants
in the 2023 Plan as required by Rule&nbsp;428(b)(1)&nbsp;under the&nbsp;Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART&nbsp;II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 3.</B></TD><TD><B>Incorporation of Documents by Reference.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following documents previously filed by the
Registrant with the Commission are incorporated herein by reference:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>the Registrant&rsquo;s <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1830188/000183018824000010/uhg-20231231.htm" STYLE="-sec-extract: exhibit">Annual Report on Form&nbsp;10-K for the fiscal year ended December&nbsp;31, 2023, filed with the Commission on March&nbsp;15, 2024</A>;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>all other reports filed pursuant to Section&nbsp;13(a)&nbsp;or 15(d)&nbsp;of the Securities Exchange Act of 1934, as amended (the
&ldquo;Exchange Act&rdquo;), since the end of the fiscal year covered by the Registrant's Annual Report referred to in (a)&nbsp;above
(except, with respect to each such filing, for portions of such reports which are deemed to be furnished and not filed); and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>the description of the Registrant&rsquo;s common stock contained in the Registrant&rsquo;s Registration Statement on <A HREF="https://www.sec.gov/Archives/edgar/data/1830188/000110465924073969/tm2417587d1_s3.htm" STYLE="-sec-extract: exhibit">Form&nbsp;S-3 (File No.&nbsp;333-271527)</A>, initially filed with the Commission on June&nbsp;21, 2024 and declared effective on July&nbsp;3, 2024, including
any amendments or reports filed for the purpose of updating such description.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">All documents filed, but not furnished, by the
Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d)&nbsp;of the Exchange Act after the date hereof and prior to the filing of a
post-effective amendment that indicates that all securities offered under this Registration Statement have been sold or which deregisters
all securities then remaining unsold shall be deemed to be incorporated by reference herein and to be a part hereof from the date of filing
of such documents (except, with respect to each of the foregoing, for portions of such documents which are deemed to be furnished and
not filed).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Any statement contained in a document incorporated
by reference herein shall be deemed to be modified or superseded for purposes hereof to the extent that a statement contained herein (or
in any other subsequently filed document that also is or is deemed to be incorporated by reference herein) modifies or supersedes such
statement. Any statement so modified or superseded shall not be deemed to constitute a part hereof except as so modified or superseded.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 4.</B></TD><TD><B>Description of Securities.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 5.</B></TD><TD><B>Interests of Named Experts and Counsel.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 6.</B></TD><TD><B>Indemnification of Directors and Officers.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Section&nbsp;145 of the Delaware General Corporation
Law (the &ldquo;DGCL&rdquo;) provides that a corporation may indemnify directors and officers as well as other employees and individuals
against expenses (including attorneys&rsquo; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by
such person in connection with any threatened, pending or completed actions, suits or proceedings in which such person is made a party
by reason of such person being or having been a director, officer, employee or agent of the registrant. The DGCL provides that Section&nbsp;145
is not exclusive of other rights to which those seeking indemnification may be entitled under any bylaws, agreement, vote of stockholders
or disinterested directors or otherwise. The registrant&rsquo;s certificate of incorporation and bylaws provide for indemnification by
the registrant of its directors and officers to the fullest extent permitted by the DGCL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Section&nbsp;102(b)(7)&nbsp;of the DGCL permits
a corporation to provide in its certificate of incorporation that a director of the corporation shall not be personally liable to the
corporation or its stockholders for monetary damages for breach of fiduciary duty as a director, except for liability (1)&nbsp;for any
breach of the director&rsquo;s duty of loyalty to the corporation or its stockholders, (2)&nbsp;for acts or omissions not in good faith
or which involve intentional misconduct or a knowing violation of law, (3)&nbsp;for unlawful payments of dividends or unlawful stock repurchases,
redemptions or other distributions or (4)&nbsp;for any transaction from which the director derived an improper personal benefit. The registrant&rsquo;s
amended and restated certificate of incorporation (the &ldquo;Certificate of Incorporation&rdquo;) and amended and restated bylaws (the
&ldquo;Bylaws&rdquo;) provides for such limitation of liability to the fullest extent permitted by the DGCL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The registrant has entered into indemnification
agreements with each of its directors and executive officers to provide contractual indemnification in addition to the indemnification
provided in its certificate of incorporation. Each indemnification agreement provides for indemnification and advancements by the registrant
of certain expenses and costs relating to claims, suits or proceedings arising from his or her service to the registrant as officers or
directors to the maximum extent permitted by applicable law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The registrant also maintains standard policies
of insurance under which coverage is provided (1)&nbsp;to its directors and officers against loss arising from claims made by reason of
breach of duty or other wrongful act, while acting in their capacity as directors and officers of the registrant, and (2)&nbsp;to the
registrant with respect to payments which may be made by the registrant to such officers and directors pursuant to any indemnification
provision contained in the registrant&rsquo;s certificate of Certificate of Incorporation and Bylaws or otherwise as a matter of law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The foregoing summaries are necessarily subject
to the complete text of the applicable statute, the registrant&rsquo;s Certificate of Incorporation and Bylaws, as amended to date, and
the arrangements referred to above and are qualified in their entirety by reference thereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 7.</B></TD><TD><B>Exemption from Registration Claimed.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 8.</B></TD><TD><B>Exhibits.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following exhibits are filed as part of this
Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; text-align: center; width: 10%"><B>Exhibit<BR>
No.</B></TD>
<TD STYLE="width: 2%">&nbsp;</TD>
<TD STYLE="border-bottom: Black 1pt solid; width: 88%"><B>Description</B></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1830188/000110465923042257/tm2311816d1_ex3-1.htm" STYLE="-sec-extract: exhibit">4.1</A></TD>
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt">&nbsp;</TD>
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1830188/000110465923042257/tm2311816d1_ex3-1.htm" STYLE="-sec-extract: exhibit">Amended and Restated Certificate of Incorporation of United Homes Group,&nbsp;Inc., incorporated by reference to Exhibit&nbsp;3.1 to the Registrant&rsquo;s Current Report on Form&nbsp;8-K, filed on April&nbsp;5, 2023</A></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1830188/000110465923042257/tm2311816d1_ex3-2.htm" STYLE="-sec-extract: exhibit">4.2</A></TD>
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt">&nbsp;</TD>
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1830188/000110465923042257/tm2311816d1_ex3-2.htm" STYLE="-sec-extract: exhibit">Amended and Restated Bylaws of United Homes Group,&nbsp;Inc., incorporated by reference to Exhibit&nbsp;3.2 to the Registrant&rsquo;s Current Report on Form&nbsp;8-K, filed on April&nbsp;5, 2023</A></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1830188/000110465923053110/uhg-20230418xex10d15.htm" STYLE="-sec-extract: exhibit">4.3</A></TD>
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt">&nbsp;</TD>
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1830188/000110465923053110/uhg-20230418xex10d15.htm" STYLE="-sec-extract: exhibit">United Homes Group,&nbsp;Inc. 2023 Equity Incentive Plan, incorporated by reference to Exhibit&nbsp;10.15 to the Registrant&rsquo;s Registration Statement on Form&nbsp;S-1 filed on April&nbsp;28, 2023</A></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt"><A HREF="tm253509d1_ex5-1.htm" STYLE="-sec-extract: exhibit">5.1*</A></TD>
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt">&nbsp;</TD>
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt"><A HREF="tm253509d1_ex5-1.htm" STYLE="-sec-extract: exhibit">Opinion of Nelson Mullins Riley&nbsp;&amp; Scarborough LLP</A></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt"><A HREF="tm253509d1_ex23-1.htm" STYLE="-sec-extract: exhibit">23.1*</A></TD>
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt">&nbsp;</TD>
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt"><A HREF="tm253509d1_ex23-1.htm" STYLE="-sec-extract: exhibit">Consent of Forvis Mazars, LLP, independent registered public accounting firm</A></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt"><A HREF="tm253509d1_ex5-1.htm" STYLE="-sec-extract: exhibit">23.2*</A></TD>
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt">&nbsp;</TD>
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt"><A HREF="tm253509d1_ex5-1.htm" STYLE="-sec-extract: exhibit">Consent of Nelson Mullins Riley&nbsp;&amp; Scarborough LLP (included in Exhibit&nbsp;5.1)</A></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt"><A HREF="#a_001">24.1*</A></TD>
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt">&nbsp;</TD>
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt"><A HREF="#a_001">Power of Attorney (included on the signature page&nbsp;hereto).</A></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt"><A HREF="tm253509d1_ex-filingfees.htm" STYLE="-sec-extract: exhibit">107*</A></TD>
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt">&nbsp;</TD>
<TD STYLE="padding-top: 2pt; padding-bottom: 3pt"><A HREF="tm253509d1_ex-filingfees.htm" STYLE="-sec-extract: exhibit">Filing Fee Table</A></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">*&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Filed
herewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 9.</B></TD><TD><B>Undertakings.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(a)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
undersigned Registrant hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">(1)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in">(i)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
include any prospectus required by section 10(a)(3)&nbsp;of the Securities Act;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in">(ii)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
may be reflected in the form of prospectus filed with the Commission pursuant to Rule&nbsp;424(b)&nbsp;if, in the aggregate, the changes
in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of
Registration Fee&rdquo; table in the effective Registration Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in">(iii)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any
material change to such information in the Registration Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><I>provided</I>, <I>however</I>, that paragraphs (a)(1)(i)&nbsp;and
(a)(1)(ii)&nbsp;of this section do not apply if the information required to be included in a post-effective amendment by those paragraphs
is contained in reports filed with or furnished to the Commission by the Registrant pursuant to section 13 or section 15(d)&nbsp;of the
Exchange Act that are incorporated by reference in the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">(2)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">(3)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(b)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the
Registrant&rsquo;s annual report pursuant to section 13(a)&nbsp;or section 15(d)&nbsp;of the Exchange Act (and, where applicable, each
filing of an employee benefit plan&rsquo;s annual report pursuant to section 15(d)&nbsp;of the Exchange Act) that is incorporated by reference
in the Registration Statement shall be deemed to be a new registration statement related to the securities offered therein, and the offering
of such securities at the time shall be deemed to be the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(c)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission
such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a
claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel
the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001"></A>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form&nbsp;S-8
and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
of Chapin, State of South Carolina, on January&nbsp;17, 2025.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
<TD COLSPAN="2"><B>UNITED HOMES GROUP,&nbsp;INC.</B></TD></TR>
<TR>
<TD STYLE="width: 50%">&nbsp;</TD>
<TD STYLE="width: 3%">&nbsp;</TD>
<TD STYLE="width: 47%">&nbsp;</TD></TR>
<TR>
<TD>&nbsp;</TD>
<TD STYLE="vertical-align: top">By:</TD>
<TD STYLE="border-bottom: black 1pt solid; vertical-align: bottom">/s/ Keith Feldman </TD></TR>
<TR>
<TD>&nbsp;</TD>
<TD STYLE="vertical-align: top">&nbsp;</TD>
<TD STYLE="vertical-align: bottom">Keith Feldman</TD></TR>
<TR>
<TD>&nbsp;</TD>
<TD STYLE="vertical-align: top">&nbsp;</TD>
<TD STYLE="vertical-align: bottom">Chief Financial Officer</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">KNOW ALL PERSONS BY THESE PRESENTS, that each person
whose signature appears below constitutes and appoints Keith Feldman and Erin Reeves McGinnis, and each of them acting alone, with full
power of substitution, such person&rsquo;s true and lawful attorney-in-fact and agent for such person, with full power and authority to
do any and all acts and things and to execute any and all instruments which said attorney and agent determines may be necessary or advisable
or required to comply with the Securities Act of 1933 and any rules&nbsp;or regulations or requirements of the SEC in connection with
this registration statement. Without limiting the generality of the foregoing power and authority, the powers granted include the power
and authority to sign the names of the undersigned officers and directors in the capacities indicated below to this registration statement,
to any and all amendments, both pre-effective and post-effective, and supplements to this registration statement, and to any and all instruments
or documents filed as part of or in conjunction with this registration statement or amendments or supplements thereof, and each of the
undersigned hereby ratifies and confirms that said attorney and agent shall do or cause to be done by virtue hereof. This Power of Attorney
may be signed in several counterparts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">* * * * *</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, as amended, this registration statement has been signed by the following persons in the capacities on the dates indicated
below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; text-align: center; width: 33%"><B>Signature</B></TD>
<TD STYLE="text-align: center; width: 2%">&nbsp;</TD>
<TD STYLE="border-bottom: Black 1pt solid; text-align: center; width: 38%"><B>Capacity</B></TD>
<TD STYLE="text-align: center; width: 2%">&nbsp;</TD>
<TD STYLE="border-bottom: Black 1pt solid; text-align: center; width: 25%"><B>Date</B></TD></TR>
<TR>
<TD>&nbsp;</TD>
<TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
<TD STYLE="border-bottom: Black 1pt solid; vertical-align: top">/s/ James M. Pirrello</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD ROWSPAN="2" STYLE="text-align: center; vertical-align: top">Interim Chief Executive Officer and Director<BR>
 (Principal Executive Officer)</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
<TD ROWSPAN="2" STYLE="vertical-align: top; text-align: center">January&nbsp;17, 2025</TD></TR>
<TR>
<TD STYLE="vertical-align: top">James M. Pirrello</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
<TR>
<TD STYLE="vertical-align: top">&nbsp;</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
<TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR>
<TD STYLE="border-bottom: Black 1pt solid; vertical-align: top">/s/ Michael Nieri</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD ROWSPAN="2" STYLE="text-align: center; vertical-align: top">Executive Chairman and Director &nbsp;</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
<TD ROWSPAN="2" STYLE="vertical-align: top; text-align: center">January&nbsp;17, 2025</TD></TR>
<TR>
<TD STYLE="vertical-align: top">Michael Nieri</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
<TR>
<TD>&nbsp;</TD>
<TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
<TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
<TD STYLE="text-align: center">&nbsp;</TD>
<TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR>
<TD STYLE="border-bottom: Black 1pt solid; vertical-align: top">/s/ Keith Feldman</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD ROWSPAN="2" STYLE="text-align: center; vertical-align: top">Chief Financial Officer <BR>
(Principal Financial and Accounting Officer)</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
<TD ROWSPAN="2" STYLE="vertical-align: top; text-align: center">January&nbsp;17, 2025</TD></TR>
<TR>
<TD STYLE="vertical-align: top">Keith Feldman</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
<TR>
<TD>&nbsp;</TD>
<TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
<TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
<TD STYLE="text-align: center">&nbsp;</TD>
<TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="border-bottom: Black 1pt solid">/s/ Tom O&rsquo;Grady</TD>
<TD COLSPAN="2" ROWSPAN="2" STYLE="text-align: center">Chief Administrative Officer and Director</TD>
<TD STYLE="text-align: center">&nbsp;</TD>
<TD STYLE="text-align: center">January&nbsp;17, 2025</TD></TR>
<TR>
<TD STYLE="vertical-align: top">Tom O&rsquo;Grady</TD>
<TD STYLE="text-align: center">&nbsp;</TD>
<TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR>
<TD>&nbsp;</TD>
<TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
<TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
<TD STYLE="text-align: center">&nbsp;</TD>
<TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR>
<TD STYLE="border-bottom: Black 1pt solid; vertical-align: top">/s/ James P. Clements</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD ROWSPAN="2" STYLE="vertical-align: top; text-align: center">Director</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
<TD ROWSPAN="2" STYLE="vertical-align: top; text-align: center">January&nbsp;17, 2025</TD></TR>
<TR>
<TD STYLE="vertical-align: top">James P. Clements</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
<TR>
<TD STYLE="vertical-align: top">&nbsp;</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
<TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR>
<TD STYLE="border-bottom: Black 1pt solid; vertical-align: top">/s/ Robert Dozier</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD ROWSPAN="2" STYLE="vertical-align: top; text-align: center">Director</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
<TD ROWSPAN="2" STYLE="vertical-align: top; text-align: center">January&nbsp;17, 2025</TD></TR>
<TR>
<TD STYLE="vertical-align: top">Robert Dozier</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
<TR>
<TD STYLE="vertical-align: top">&nbsp;</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
<TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR>
<TD STYLE="border-bottom: Black 1pt solid; vertical-align: top">/s/ Jason Enoch</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD ROWSPAN="2" STYLE="vertical-align: top; text-align: center">Director</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
<TD ROWSPAN="2" STYLE="vertical-align: top; text-align: center">January&nbsp;17, 2025</TD></TR>
<TR>
<TD STYLE="vertical-align: top">Jason Enoch</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
<TR>
<TD STYLE="vertical-align: top">&nbsp;</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
<TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR>
<TD STYLE="border-bottom: Black 1pt solid; vertical-align: top">/s/ Nikki R. Haley</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD ROWSPAN="2" STYLE="vertical-align: top; text-align: center">Director</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
<TD ROWSPAN="2" STYLE="vertical-align: top; text-align: center">January&nbsp;17, 2025</TD></TR>
<TR>
<TD STYLE="vertical-align: top">Nikki R. Haley</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
<TR>
<TD STYLE="vertical-align: top">&nbsp;</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
<TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR>
<TD STYLE="border-bottom: Black 1pt solid; vertical-align: top">/s/ Alan Levine</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD ROWSPAN="2" STYLE="vertical-align: top; text-align: center">Director</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
<TD ROWSPAN="2" STYLE="vertical-align: top; text-align: center">January&nbsp;17, 2025</TD></TR>
<TR>
<TD STYLE="vertical-align: top">Alan Levine</TD>
<TD STYLE="vertical-align: bottom">&nbsp;</TD>
<TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm253509d1_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 5.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="1" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 60%"><IMG SRC="tm253509d1_ex5-1img001.jpg" ALT=""><B>&nbsp;</B></TD>
<TD STYLE="width: 40%"><P STYLE="margin-top: 0; margin-bottom: 0"><B>NELSON MULLINS RILEY&nbsp;&amp; SCARBOROUGH LLP</B></P>
                       <P STYLE="margin-top: 0; margin-bottom: 0"><B>ATTORNEYS AND COUNSELORS AT LAW</B></P></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD><B>&nbsp;</B> <B>&nbsp;</B> <B>&nbsp;</B></TD>
<TD><P STYLE="margin-top: 0; margin-bottom: 0"><B>101 Constitution Avenue, NW</B></P>
    <P STYLE="margin-top: 0; margin-bottom: 0"><B>Suite&nbsp;900</B></P>
    <P STYLE="margin-top: 0; margin-bottom: 0"><B>Washington, DC 20001</B></P>
    <P STYLE="margin-top: 0; margin-bottom: 0"><B>T: 202.689.2983 F: 202.689.2952</B></P>
    <P STYLE="margin-top: 0; margin-bottom: 0"><B>nelsonmullins.com</B></P></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">January&nbsp;17, 2025</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">United Homes Group,&nbsp;Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">917 Chapin Road</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chapin, South Carolina 29036</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">RE:</TD><TD STYLE="text-align: justify">Registration Statement on Form&nbsp;S-8
                                            in connection with the United Homes Group,&nbsp;Inc. 2023 Equity Incentive Plan.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We have acted as counsel to
United Homes Group,&nbsp;Inc., a Delaware corporation (the &ldquo;<U>Company</U>&rdquo;) in connection with the filing by the Company
of a Registration Statement on Form&nbsp;S-8 (the &ldquo;<U>Registration Statement</U>&rdquo;) with the U.S. Securities and Exchange Commission
(the &ldquo;<U>SEC</U>&rdquo;) under the Securities Act of 1933, as amended, related to the offering of up to an aggregate of 2,343,235
Company Class&nbsp;A Common Shares, par value $0.0001 per share (the &ldquo;<U>Shares</U>&rdquo;) issuable under the Company&rsquo;s 2023
Equity Incentive Plan (the &ldquo;<U>2023 Plan</U>&rdquo;). This opinion letter is furnished pursuant to the requirement of Item 601(b)(5)&nbsp;of
Regulation S-K promulgated by the SEC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In reaching the opinions set
forth herein, we have examined and are familiar with originals or copies, certified or otherwise identified to our satisfaction, of such
documents and records of the Company and such statutes, regulations and other instruments, certificates and records as we deem necessary
or advisable for the purposes of this opinion letter, including, without limitation, the 2023 Plan, the Company&rsquo;s Amended and Restated
Certificate of Incorporation, Amended and Restated Bylaws and certain resolutions adopted by the Company&rsquo;s board of directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">As to any facts material to
our opinions, we have made no independent investigation or verification of such facts and have relied, to the extent that we deem such
reliance proper, on certificates and oral or written statements and other information of or from officers and representatives of the Company
and public officials and on factual information included in the Company&rsquo;s filings with the SEC. We have assumed the completeness
and authenticity of all documents submitted to us as originals, the completeness and conformity to the originals of all documents submitted
to us as copies thereof, the genuineness of all signatures, the legal capacity and mental competence of natural persons, and that all
information contained in all documents reviewed by us is true, correct and complete. In addition, we have assumed that the Shares will
be issued in accordance with the 2023 Plan and that the Company will receive the authorized consideration for the issuance of the Shares
(in an amount not less than the par value thereof).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-variant: small-caps"><B>California | Colorado |
District of Columbia | Florida | Georgia | Illinois | Maryland | Massachusetts | Minnesota | New York | North Carolina | Ohio | Pennsylvania
| South Carolina | Tennessee | Texas | Virginia | West Virginia</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">United Homes Group,&nbsp;Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">January&nbsp;17, 2025&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page&nbsp;2</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On the basis of the foregoing,
and subject to the foregoing qualifications, assumptions and limitations and the further limitations set forth below, we are of the opinion
that the Shares that may be issued and sold from time to time in accordance with the 2023 Plan have been duly authorized and, when issued
and delivered in accordance with the 2023 Plan, will be validly issued, fully paid and nonassessable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This opinion letter is rendered
as of the date hereof, and we assume no obligations to advise you of changes in law or fact (or the effect thereof on the opinions expressed
herein) that hereafter may come to our attention. We hereby consent to the filing of this opinion letter with the SEC as Exhibit&nbsp;5.1
to the Registration Statement. In giving this consent, we do not thereby admit that we are in the category of persons whose consent is
required under Section&nbsp;7 of the Securities Act of 1933, as amended, or the rules&nbsp;and regulations of the SEC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our opinions are based upon
and limited to the Delaware General Corporation Law, and no opinion is expressed as to the laws of any other jurisdiction. We do not find
it necessary for the purposes of this opinion, and accordingly we do not purport to cover herein, the application of the securities or
&ldquo;Blue Sky&rdquo; laws of the various states to the issuance and sale of any of the Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="width: 50%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Sincerely,</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">/s/ Nelson Mullins Riley&nbsp;&amp; Scarborough
    LLP</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Nelson Mullins Riley&nbsp;&amp; Scarborough LLP</FONT></TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>tm253509d1_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
23.1</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Consent
of Independent Registered Public Accounting Firm</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
consent to the incorporation by reference in this Registration Statement on Form S-8 of United Homes Group, Inc. for the registration
of additional Class A Common Shares under the 2023 Equity Incentive Plan, of our report dated March 15, 2024, with respect to the consolidated
financial statements of United Homes Group, Inc., included in its Annual Report on Form 10-K for the years ended December 31, 2023 and
2022.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
Forvis Mazars, LLP</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Tysons,
Virginia&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>January
17, 2025</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>tm253509d1_ex-filingfees.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit&nbsp;107</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Calculation of Filing Fee Table</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM&nbsp;S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES
ACT OF 1933</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Form&nbsp;Type)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>United Homes Group,&nbsp;Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact Name of Registrant As Specified in its Charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U>Table 1: Newly Registered Securities</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; text-align: center"><B>Security <BR>
Type</B></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; text-align: center"><B>Security Class&nbsp;<BR>
Title</B></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; text-align: center"><B>Fee<BR>
Calculation<BR>
Rule</B></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; text-align: center"><B>Amount<BR>
Registered <SUP>(1)</SUP>&nbsp;</B></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; text-align: center"><B>Proposed<BR>
Maximum<BR>
Offering Price<BR>
Per Share</B></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; text-align: center"><B>Maximum<BR>
Aggregate<BR>
Offering<BR>
Price</B></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; text-align: center"><B>Fee Rate</B></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; text-align: center"><B>Amount of<BR>
Registration<BR>
Fee</B></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD COLSPAN="24" STYLE="padding-left: 0.4pt; text-align: center"><B>Newly Registered Securities</B></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="vertical-align: top; width: 7%; padding-left: 0.4pt; text-align: center"><B>Fees to Be Paid</B></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 5%; padding-left: 0.4pt; text-align: center">Equity</TD>
    <TD STYLE="vertical-align: top; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 27%; padding-left: 0.4pt; text-align: center">Class&nbsp;A Common Stock, $0.0001 par value per share </TD>
    <TD STYLE="vertical-align: top; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 7%; padding-left: 0.4pt; text-align: center">Other <SUP>(2)</SUP>&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 8%; padding-left: 0.4pt; text-align: right">2,343,235</TD>
    <TD STYLE="vertical-align: top; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 1%">$</TD>
    <TD STYLE="vertical-align: top; width: 8%; text-align: right">4.03 </TD>
    <TD STYLE="font-size: 9pt; vertical-align: top; width: 1%"><FONT STYLE="font-size: 9pt"><SUP>(2)</SUP></FONT>&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 1%; text-align: center">$</TD>
    <TD STYLE="vertical-align: top; width: 10%; text-align: right">9,443,237</TD>
    <TD STYLE="vertical-align: top; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 6%; text-align: right">0.00015310</TD>
    <TD STYLE="vertical-align: top; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 1%; text-align: center">$</TD>
    <TD STYLE="vertical-align: top; width: 6%; text-align: right">1,445.76</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; padding-left: 0.4pt; text-align: center"><B>Fees Previously Paid</B></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-left: 0.4pt; text-align: center">&mdash;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-left: 0.4pt; text-align: center">&mdash;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-left: 0.4pt; text-align: center">&mdash;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-left: 0.4pt; text-align: right">&mdash;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: right">&mdash;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">$</TD>
    <TD STYLE="vertical-align: top; text-align: center">&mdash;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&mdash;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">$</TD>
    <TD STYLE="vertical-align: top; text-align: right">&mdash;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; padding-left: 0.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-left: 0.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-left: 0.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-left: 0.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-left: 0.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="vertical-align: top; padding-left: 0.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-left: 0.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-left: 0.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="vertical-align: bottom; padding-left: 0.4pt; text-align: center"><B>Total Offering Amount</B></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">$</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">9,443,237</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; padding-left: 0.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-left: 0.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-left: 0.4pt">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="vertical-align: bottom; text-align: center"><B>Total Fees Previously Paid</B></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">$</TD>
    <TD STYLE="vertical-align: top; text-align: right">&mdash;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="vertical-align: top; padding-left: 0.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-left: 0.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-left: 0.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="vertical-align: bottom; padding-left: 0.4pt; text-align: center"><B>Total Fee Offsets</B></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">$</TD>
    <TD STYLE="vertical-align: top; text-align: right">&mdash;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; padding-left: 0.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-left: 0.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-left: 0.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="vertical-align: bottom; padding-left: 0.4pt; text-align: center"><B>Net Fees Due</B></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">$</TD>
    <TD STYLE="vertical-align: top; text-align: right">1,445.76</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in">(1)</TD>
    <TD STYLE="text-align: justify">Pursuant to Rule&nbsp;416(a)&nbsp;under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), this registration statement covers an undetermined number of shares of Class&nbsp;A Common Stock of the registrant that may become issuable to prevent dilution from stock splits, stock dividends or similar transactions with respect to the shares registered hereunder.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in">(2)</TD>
    <TD STYLE="text-align: justify">Estimated in accordance with Rule&nbsp;457(c)&nbsp;and Rule&nbsp;457(h)&nbsp;under the Securities Act, based on the average of the high and low prices for the registrant&rsquo;s Class&nbsp;A Common Stock on Nasdaq Global Market on January&nbsp;10, 2025, which date is within five business days prior to filing this registration statement.</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
