0001213900-20-011002.txt : 20200604 0001213900-20-011002.hdr.sgml : 20200604 20200505151934 ACCESSION NUMBER: 0001213900-20-011002 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200505 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SG BLOCKS, INC. CENTRAL INDEX KEY: 0001023994 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-LUMBER & OTHER CONSTRUCTION MATERIALS [5030] IRS NUMBER: 954463937 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 195 MONTAGUE STREET, 14TH FLOOR CITY: BROOKLYN STATE: NY ZIP: 11201 BUSINESS PHONE: (646) 240-4235 MAIL ADDRESS: STREET 1: 195 MONTAGUE STREET, 14TH FLOOR CITY: BROOKLYN STATE: NY ZIP: 11201 FORMER COMPANY: FORMER CONFORMED NAME: CDSI HOLDINGS INC DATE OF NAME CHANGE: 19990114 FORMER COMPANY: FORMER CONFORMED NAME: PC411 INC DATE OF NAME CHANGE: 19961001 CORRESP 1 filename1.htm

 

 

May 5, 2020

 

VIA EDGAR

 

United States Securities

and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Ms. Jennifer Lopez

 

  Re: SG Blocks, Inc.  
    Registration Statement on Form S-1 (as amended)  
    File No: 333-237682  

 

Dear Ms. Lopez:

 

SG Blocks, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1, as amended (File No. 333-237682), to become effective on Wednesday, May 6, 2020, at 5:00 p.m., Eastern Time, or as soon thereafter as is practicable.

 

The Registrant hereby authorizes Leslie Marlow and/or Patrick Egan of Gracin & Marlow, LLP to orally modify or withdraw this request for acceleration. Please contact Ms. Marlow at (516) 496-2223 or (212) 907-6457, or Mr. Egan at (914) 557-5574 with any questions you may have concerning this request, and please notify either of them when this request for acceleration has been granted.

 

  Very truly yours,
     
  SG Blocks, Inc.
     
  By: /s/ Paul Galvin
    Name: Paul Galvin
    Title: Chief Executive Officer

 

cc:   Leslie Marlow, Gracin & Marlow, LLP 

Patrick J. Egan, Gracin & Marlow, LLP

 

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