Correspondence 0001437749-23-002993 from Cyclo Therapeutics, Inc. (CYTH, CYTHW) (CIK 0000922247)
Cyclo Therapeutics, Inc. (CYTH, CYTHW) (CIK 0000922247)
Date: Feb. 10, 2023 · CIK: 0000922247 · Accession: 0001437749-23-002993
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File numbers found in text: 333-269437
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CORRESP 1 filename1.htm ctdh20230210_corresp.htm 6714 NW 16th Street, Suite B Gainesville, FL 32653 February 10, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, DC 20549 Attn: Alan Campbell Re: Cyclo Therapeutics, Inc. Registration Statement on Form S-1 Filed January 27, 2023, as amended File No. 333-269437 Dear Mr. Campbell: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cyclo Therapeutics, Inc. hereby requests acceleration of the effectiveness of the above referenced Registration Statement so that it will become effective at 12:00 noon EST on Monday, February 13, 2023, or as soon as thereafter practicable. Please contact Zev M. Bomrind of Fox Rothschild LLP, counsel to the Company, at (212) 878-7951, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Very truly yours, /s/ N. Scott Fine N. Scott Fine Chief Executive Officer