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SEC Comment Letter for SAFE & GREEN HOLDINGS CORP. (OLOX) (CIK 0001023994) (OLOX) — Apr 21, 2020

SAFE & GREEN HOLDINGS CORP. (OLOX) (CIK 0001023994)
Date: April 21, 2020 · CIK: 0001023994 · Accession: 0000000000-20-003401

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File numbers found in text: 333-237682

Date
April 20, 2020
Author
Paul Galvin
Form
UPLOAD
Company
SAFE & GREEN HOLDINGS CORP. (OLOX) (CIK 0001023994)

Letter

April 20, 2020 Paul Galvin Chief Executive Officer SG Blocks, Inc. 195 Montague Street, 14th Floor Brooklyn, New York 11201 Re:SG Blocks, Inc. Registration Statement on Form S-1 Filed April 15, 2020 File No. 333-237682 Dear Mr. Galvin: 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 Jennifer López, at 202-551-3792, with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services

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April 20, 2020
Paul Galvin
Chief Executive Officer
SG Blocks, Inc.
195 Montague Street, 14th Floor
Brooklyn, New York 11201
Re:SG Blocks, Inc.
Registration Statement on Form S-1
Filed April 15, 2020
File No. 333-237682
Dear Mr. Galvin:
            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 Jennifer López, at 202-551-3792, with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services