SEC Comment Letter for Sachem Capital Corp. (SACH, SCCC, SCCD, SCCE, SCCF, SCCG, SACH-PA) (CIK 0001682220) (SACH) — Jun 28, 2017
Sachem Capital Corp. (SACH, SCCC, SCCD, SCCE, SCCF, SCCG, SACH-PA) (CIK 0001682220)
Date: June 28, 2017 · CIK: 0001682220 · Accession: 0000000000-17-022727
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File numbers found in text: 333-218954
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Mail Stop 3233 June 28, 2017 Via E -mail John L. Villano, CPA Co-Chief Executive Officer Sachem Capital Corp. 23 Laurel Street Branford, CT 06405 Re: Sachem Capital Corp. Registration Statement on Form S-11 Filed June 23, 2017 File No. 333-218954 Dear Mr. Villano : 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 Rahul K. Patel, Staff Attorney, at (202) 551 -3799 with any questions. Sincerely, /s/ Coy Garrison Coy Garrison Special Counsel Office of Real Estate and Commodities cc: Joel J. Goldschmidt, Esq. Morse, Zelnick, Rose & Lander, LLP