SEC Comment Letter 0000000000-23-003237 to S&W Seed Co (SANW) (CIK 0001477246)
S&W Seed Co (SANW) (CIK 0001477246)
Date: March 30, 2023 · CIK: 0001477246 · Accession: 0000000000-23-003237
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United States securities and exchange commission logo
March 30, 2023
Elizabeth Horton
Chief Financial Officer
S&W Seed Co
2101 Ken Pratt Blvd Suite 201
Longmont, CO 80501
Re:S&W Seed Co
File No. 1-34719
Form 8-K filed February 7, 2023
Dear Elizabeth Horton:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services