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SEC Comment Letter for Sachem Capital Corp. (SACH, SCCC, SCCD, SCCE, SCCF, SCCG, SACH-PA) (CIK 0001682220) (SACH) — Feb 3, 2020

Sachem Capital Corp. (SACH, SCCC, SCCD, SCCE, SCCF, SCCG, SACH-PA) (CIK 0001682220)
Date: Feb. 3, 2020 · CIK: 0001682220 · Accession: 0000000000-20-001015

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File numbers found in text: 333-236097

Date
February 3, 2020
Author
John L. Villano, CPA
Form
UPLOAD
Company
Sachem Capital Corp. (SACH, SCCC, SCCD, SCCE, SCCF, SCCG, SACH-PA) (CIK 0001682220)

Letter

February 3, 2020 John L. Villano, CPA Chief Executive Officer Sachem Capital Corp. 698 Main Street Branford, Connecticut 06405 Re:Sachem Capital Corp. Registration Statement on Form S-3 Filed January 27, 2020 File No. 333-236097 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 Ronald (Ron) Alper at 202-551-3329 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Joel J. Goldschmidt, Esq.

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February 3, 2020
John L. Villano, CPA
Chief Executive Officer
Sachem Capital Corp.
698 Main Street
Branford, Connecticut 06405
Re:Sachem Capital Corp.
Registration Statement on Form S-3
Filed January 27, 2020
File No. 333-236097
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 Ronald (Ron) Alper at 202-551-3329 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:       Joel J. Goldschmidt, Esq.