Correspondence 0001437749-23-032538 from Cyclo Therapeutics, Inc. (CYTH, CYTHW) (CIK 0000922247)
Cyclo Therapeutics, Inc. (CYTH, CYTHW) (CIK 0000922247)
Date: Nov. 20, 2023 · CIK: 0000922247 · Accession: 0001437749-23-032538
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File numbers found in text: 333-275371
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CORRESP 1 filename1.htm ctdh20231119_corresp.htm 6714 NW 16th Street, Suite B Gainesville, FL 32653 November 20, 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: Jimmy McNamara, Attorney-Advisor Re: Cyclo Therapeutics, Inc. Registration Statement on Form S-4 Filed November 7, 2023, as amended File No. 333-275371 Dear Mr. McNamara: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cyclo Therapeutics, Inc. (the “Company”) hereby requests acceleration of the effectiveness of the above referenced Registration Statement so that it will become effective at 9:00 a.m., Eastern Time, on Tuesday, November 21, 2023 or as soon as thereafter practicable. Please contact Alison Newman by telephone at (212) 878-7997 or Laura Holm at (561) 804-4408, legal counsel for the Company, as soon as possible 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 cc: Fox Rothschild LLP