Correspondence 0001213900-23-032737 from Stran & Company, Inc. (SWAG, SWAGW) (CIK 0001872525) (SWAG)

Stran & Company, Inc. (SWAG, SWAGW) (CIK 0001872525)
Date: April 26, 2023 · CIK: 0001872525 · Accession: 0001213900-23-032737

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File numbers found in text: 333-271337

Date

April 26, 2023

Author

Form

CORRESP

Company

Stran & Company, Inc. (SWAG, SWAGW) (CIK 0001872525)

Letter

Division of Corporation Finance Office of Trade & Services Attn: Nicholas Nalbantian Re: Stran & Company, Inc. Registration Statement on Form S-3 File No. 333-271337

Dear Mr. Nalbantian:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Stran & Company, Inc. hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) and declare the Registration Statement effective at 5:00 p.m. (Eastern Time) on Friday, April 28, 2023, or as soon thereafter as practicable.

It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Joseph J. Kaufman of Bevilacqua PLLC at (202) 869-0888, ext. 113.

Respectfully,
Stran & Company, Inc.

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CORRESP
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Stran & Company, Inc.

2 Heritage Drive, Suite 600

Quincy, MA 02171

April 26, 2023

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attn: Nicholas Nalbantian

  Re:
  Stran & Company, Inc.

  Registration Statement on Form S-3

  File No. 333-271337

Dear Mr. Nalbantian:

Pursuant to Rule 461 under the Securities Act of 1933,
as amended, Stran & Company, Inc. hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness
of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) and declare the Registration Statement
effective at 5:00 p.m. (Eastern Time) on Friday, April 28, 2023, or as soon thereafter as practicable.

It would be
appreciated if, as soon as the Registration Statement is declared effective, you would so inform Joseph J. Kaufman of Bevilacqua
PLLC at (202) 869-0888, ext. 113.

Respectfully,

Stran & Company, Inc.

     By:
    /s/ Andrew Shape

    Andrew Shape
President and Chief Executive Officer

cc:  Joseph J. Kaufman

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