SEC Comment Letter for Sachem Capital Corp. (SACH, SCCC, SCCD, SCCE, SCCF, SCCG, SACH-PA) (CIK 0001682220) (SACH) — Jun 16, 2021
Sachem Capital Corp. (SACH, SCCC, SCCD, SCCE, SCCF, SCCG, SACH-PA) (CIK 0001682220)
Date: June 16, 2021 · CIK: 0001682220 · Accession: 0000000000-21-007433
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File numbers found in text: 333-256940
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United States securities and exchange commission logo
June 16, 2021
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 June 9, 2021
File No. 333-256940
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 Austin Appleby at 202-551-2374 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction