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SEC Comment Letter for Sachem Capital Corp. (SACH, SCCC, SCCD, SCCE, SCCF, SCCG, SACH-PA) (CIK 0001682220) (SACH) — Feb 24, 2022

Sachem Capital Corp. (SACH, SCCC, SCCD, SCCE, SCCF, SCCG, SACH-PA) (CIK 0001682220)
Date: Feb. 24, 2022 · CIK: 0001682220 · Accession: 0000000000-22-002121

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File numbers found in text: 333-262859

Date
February 24, 2022
Author
John L. Villano
Form
UPLOAD
Company
Sachem Capital Corp. (SACH, SCCC, SCCD, SCCE, SCCF, SCCG, SACH-PA) (CIK 0001682220)

Letter

United States securities and exchange commission logo February 24, 2022 John L. Villano Chief Executive Officer Sachem Capital Corp. 698 Main Street Branford, CT 06405 Re:Sachem Capital Corp. Registration Statement on Form S-3 Filed February 18, 2022 File No. 333-262859 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 Victor Rivera Melendez at 202-551-4182 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Joel J. Goldschmidt, Esq.

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United States securities and exchange commission logo
February 24, 2022
John L. Villano
Chief Executive Officer
Sachem Capital Corp.
698 Main Street
Branford, CT 06405
Re:Sachem Capital Corp.
Registration Statement on Form S-3
Filed February 18, 2022
File No. 333-262859
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 Victor Rivera Melendez at 202-551-4182 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:       Joel J. Goldschmidt, Esq.