SEC Comment Letter for S&W Seed Co (SANW) (CIK 0001477246) — Dec 23, 2021
S&W Seed Co (SANW) (CIK 0001477246)
Date: Dec. 23, 2021 · CIK: 0001477246 · Accession: 0000000000-21-015326
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-261728
Letter
United States securities and exchange commission logo December 23, 2021 Mark Wong President, Chief Executive Officer and Director S&W Seed Co 2101 Ken Pratt Blvd, Suite 201 Longmont, CO 80501 Re:S&W Seed Co Registration Statement on Form S-3 Filed December 17, 2021 File No. 333-261728 Dear Mr. Wong: 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 Michael Davis at 202-551-4385 or Laura Crotty at 202-551-7614 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Phil McGill
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United States securities and exchange commission logo
December 23, 2021
Mark Wong
President, Chief Executive Officer and Director
S&W Seed Co
2101 Ken Pratt Blvd, Suite 201
Longmont, CO 80501
Re:S&W Seed Co
Registration Statement on Form S-3
Filed December 17, 2021
File No. 333-261728
Dear Mr. Wong:
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 Michael Davis at 202-551-4385 or Laura Crotty at 202-551-7614 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Phil McGill