SEC Comment Letter for STANDARD DIVERSIFIED INC. (CIK 0000911649) — Jan 9, 2020
STANDARD DIVERSIFIED INC. (CIK 0000911649)
Date: Jan. 9, 2020 · CIK: 0000911649 · Accession: 0000000000-20-000240
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File numbers found in text: 001-36696
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January 9, 2020
Edward J. Sweeney
Interim Chief Financial Officer
Standard Diversified Inc.
767 5th Avenue, 12th Floor
New York, NY 10153
Re:Standard Diversified Inc.
Form 10-K for the Fiscal Year Ended December 31, 2018
Filed March 11, 2019
File No. 001-36696
Dear Mr. Sweeney:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing