Correspondence 0001104659-24-070436 from CHARLES & COLVARD LTD (CTHR) (CIK 0001015155)

CHARLES & COLVARD LTD (CTHR) (CIK 0001015155)
Date: June 11, 2024 · CIK: 0001015155 · Accession: 0001104659-24-070436

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AI Filing Summary & Sentiment

File numbers found in text: 333-279874

Date

June 11, 2024

Author

/s/ Clint J. Pete

Form

CORRESP

Company

CHARLES & COLVARD LTD (CTHR) (CIK 0001015155)

Letter

VIA EDGAR TRANSMISSION Securities and Exchange Commission Office of Manufacturing Division of Corporation Finance Re: Charles & Colvard, Ltd. Registration Statement on Form S-3 Filed on May 31, 2024 File No. 333-279874

Dear Jenny O’Shanick:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Charles & Colvard, Ltd. (the “Company”) hereby respectfully requests that the above referenced Registration Statement on Form S-3 be declared effective at 5:00 p.m. Eastern Time on Thursday, June 13, 2024, or as soon thereafter as is practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Commission.

Please direct any questions regarding this request to Julie Rizzo of K&L Gates LLP ((919) 743-7336; julie.rizzo@klgates.com). In addition, please notify Julie Rizzo when this request for acceleration has been granted. Thank you in advance for your assistance.

Sincerely,
/s/ Clint J. Pete

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CORRESP
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filename1.htm

June 11, 2024

VIA EDGAR TRANSMISSION

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

  Attn:
  Jenny
O’Shanick

  Office of Manufacturing

  Division of Corporation Finance

  Re:
  Charles & Colvard,
Ltd.

  Registration Statement
on Form S-3

  Filed
on May 31, 2024

  File No. 333-279874

Dear Jenny O’Shanick:

Pursuant to Rule 461 promulgated under the Securities
Act of 1933, as amended, Charles & Colvard, Ltd. (the “Company”) hereby respectfully requests that the above referenced
Registration Statement on Form S-3 be declared effective at 5:00 p.m. Eastern Time on Thursday, June 13, 2024, or as soon thereafter as
is practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Commission.

Please direct any questions regarding this request
to Julie Rizzo of K&L Gates LLP ((919) 743-7336; julie.rizzo@klgates.com). In addition, please notify Julie Rizzo when this request
for acceleration has been granted. Thank you in advance for your assistance.

    Sincerely,

    /s/  Clint J. Pete

    Clint J. Pete

    Chief Financial Officer

  cc:
  Julie Rizzo

  Partner, K&L Gates LLP

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