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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

Date
June 28, 2017
Author
/s/ Coy Garrison
Form
UPLOAD
Company
Sachem Capital Corp. (SACH, SCCC, SCCD, SCCE, SCCF, SCCG, SACH-PA) (CIK 0001682220)

Letter

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

Show Raw Text
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