SEC Comment Letter 0000000000-24-006525 to CHARLES & COLVARD LTD (CTHR) (CIK 0001015155)
CHARLES & COLVARD LTD (CTHR) (CIK 0001015155)
Date: June 6, 2024 · CIK: 0001015155 · Accession: 0000000000-24-006525
AI Filing Summary & Sentiment
File numbers found in text: 333-279874
Letter
United States securities and exchange commission logo June 6, 2024 Don O’Connell Chief Executive Officer CHARLES & COLVARD, LTD. 170 Southport Drive Morrisville, NC 27560 Re:CHARLES & COLVARD, LTD. Registration Statement on Form S-3 Filed on May 31, 2024 File No. 333-279874 Dear Don O’Connell: 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 Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Julie F. Rizzo
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United States securities and exchange commission logo
June 6, 2024
Don O’Connell
Chief Executive Officer
CHARLES & COLVARD, LTD.
170 Southport Drive
Morrisville, NC 27560
Re:CHARLES & COLVARD, LTD.
Registration Statement on Form S-3
Filed on May 31, 2024
File No. 333-279874
Dear Don O’Connell:
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 Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Julie F. Rizzo