SEC Company Response from CHARLES & COLVARD LTD (CTHR) (CIK 0001015155) — Jun 1, 2021
CHARLES & COLVARD LTD (CTHR) (CIK 0001015155)
Date: June 1, 2021 · CIK: 0001015155 · Accession: 0001104659-21-075277
AI Filing Summary & Sentiment
File numbers found in text: 333-256495
Letter
VIA EDGAR TRANSMISSION Securities and Exchange Commission Division of Corporation Finance Registration Statement on Form S-3 Filed May 26, 2021 File No. 333-256495 Request for Acceleration
Re: Charles & Colvard, Ltd.
Dear Ms. Simpson:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Charles & Colvard, Ltd. hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-256495), so that it may be declared effective at 4:30 p.m., Eastern Time on Wednesday, June 2, 2021, or as soon thereafter as is practicable.
If you have any questions, please contact me at (919) 468-0399, extension 354. Thank you in advance for your assistance.
Sincerely,
/s/ Clint J. Pete
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CORRESP
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filename1.htm
June 1, 2021
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-0306
Attn: Effie Simpson
Division of Corporation Finance
Re: Charles & Colvard, Ltd.
Registration Statement
on Form S-3
Filed May 26, 2021
File No. 333-256495
Request for Acceleration
Dear Ms. Simpson:
Pursuant to Rule 461 promulgated under the Securities
Act of 1933, as amended, Charles & Colvard, Ltd. hereby requests acceleration of the effective date of the above-referenced Registration
Statement on Form S-3 (File No. 333-256495), so that it may be declared effective at 4:30 p.m., Eastern Time on Wednesday, June 2, 2021,
or as soon thereafter as is practicable.
If you have any questions, please contact me at
(919) 468-0399, extension 354. Thank you in advance for your assistance.
Sincerely,
/s/ Clint J. Pete
Clint J. Pete
Chief Financial Officer
cc: Margaret N. Rosenfeld
Partner, K&L Gates, LLP