Correspondence 0001529628-24-000121 from Smart Sand, Inc. (SND) (CIK 0001529628) (SND)
Smart Sand, Inc. (SND) (CIK 0001529628)
Date: June 3, 2024 · CIK: 0001529628 · Accession: 0001529628-24-000121
AI Filing Summary & Sentiment
File numbers found in text: 333-276549
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation Re: Smart Sand, Inc. Registration Statement on Form S-3 File No. 333-276549
Dear Messrs. Rios and Morris:
On behalf of Smart Sand, Inc. (the “Company”) and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated to 4:00 p.m., Washington, D.C. time, on June 5, 2024, or as soon as practicable thereafter, unless the Company notifies you otherwise prior to such time.
Please contact our counsel, Ryan Lynch of Latham & Watkins LLP, at (713) 546-7404 to provide notice of effectiveness or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.
Very truly yours,
SMART SAND, INC.
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CORRESP 1 filename1.htm Document Smart Sand, Inc. 1000 Floral Vale Boulevard, Suite 225 Yardley, Pennsylvania 19067 June 3, 2024 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-4628 Attn: Claudia Rios Daniel Morris Office of Energy & Transportation Re: Smart Sand, Inc. Registration Statement on Form S-3 File No. 333-276549 Dear Messrs. Rios and Morris: On behalf of Smart Sand, Inc. (the “Company”) and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated to 4:00 p.m., Washington, D.C. time, on June 5, 2024, or as soon as practicable thereafter, unless the Company notifies you otherwise prior to such time. Please contact our counsel, Ryan Lynch of Latham & Watkins LLP, at (713) 546-7404 to provide notice of effectiveness or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter. Very truly yours, SMART SAND, INC. By: /s/ Lee E. Beckelman Lee E. Beckelman Chief Financial Officer cc: Ryan Lynch, Latham & Watkins LLP