SEC Comment Letter for CHARLES & COLVARD LTD (CTHR) (CIK 0001015155) — Jun 1, 2021
CHARLES & COLVARD LTD (CTHR) (CIK 0001015155)
Date: June 1, 2021 · CIK: 0001015155 · Accession: 0000000000-21-006788
AI Filing Summary & Sentiment
File numbers found in text: 333-256495
Letter
United States securities and exchange commission logo June 1, 2021 Clint Pete Chief Financial Officer Charles & Colvard Ltd 170 Southport Drive Morrisville, NC 27560 Re:Charles & Colvard Ltd Registration Statement on Form S-3 Filed May 26, 2021 File No. 333-256495 Dear Mr. Pete: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Effie Simpson at (202) 551-3346 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Margaret Rosenfeld
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United States securities and exchange commission logo
June 1, 2021
Clint Pete
Chief Financial Officer
Charles & Colvard Ltd
170 Southport Drive
Morrisville, NC 27560
Re:Charles & Colvard Ltd
Registration Statement on Form S-3
Filed May 26, 2021
File No. 333-256495
Dear Mr. Pete:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Effie Simpson at (202) 551-3346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Margaret Rosenfeld