0001213900-24-012372.txt : 20240313 0001213900-24-012372.hdr.sgml : 20240313 20240212114731 ACCESSION NUMBER: 0001213900-24-012372 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240212 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SAFE & GREEN HOLDINGS CORP. CENTRAL INDEX KEY: 0001023994 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-LUMBER & OTHER CONSTRUCTION MATERIALS [5030] ORGANIZATION NAME: 07 Trade & Services 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: SG BLOCKS, INC. DATE OF NAME CHANGE: 20111122 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

February 12, 2024

VIA EDGAR

United States Securities

and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Nicholas Nalbantian

Re:	Safe & Green Holdings Corp.
	Registration Statement on Form S-1
	File No: 333-276799

Dear Mr. Nalbantian:

Safe & Green Holdings Corp. (the “Registrant”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-1, as amended (File No. 333-276799), be accelerated by the U.S. Securities and Exchange Commission (the “Commission”) to become effective on Tuesday, February 13, 2024, at 9:00 a.m., Eastern Time, or as soon as reasonably practicable thereafter.

The Registrant understands that the Staff of the Commission will consider this request as confirmation by the Registrant that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.

The Registrant hereby authorizes Leslie Marlow of Blank Rome LLP to orally modify or withdraw this request for acceleration. Please contact Ms. Marlow at (516) 457-4238 or Melissa Palat Murawsky (215) 569-5732 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,

SAFE & GREEN HOLDINGS CORP.

By:	/s/ Paul Galvin
	Name:	Paul Galvin
	Title:	Chief Executive Officer

cc: Leslie Marlow, Blank Rome LLP

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