0001437749-22-016990.txt : 20220819 0001437749-22-016990.hdr.sgml : 20220819 20220712140759 ACCESSION NUMBER: 0001437749-22-016990 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220712 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ENDI Corp. CENTRAL INDEX KEY: 0001908984 STANDARD INDUSTRIAL CLASSIFICATION: INVESTMENT ADVICE [6282] IRS NUMBER: 874284605 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1806 SUMMIT AVE, STE 300 CITY: RICHMOND STATE: VA ZIP: 23230 BUSINESS PHONE: (434) 336-7737 MAIL ADDRESS: STREET 1: 1806 SUMMIT AVE, STE 300 CITY: RICHMOND STATE: VA ZIP: 23230 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ENTERPRISE DIVERSIFIED, INC. CENTRAL INDEX KEY: 0001096934 STANDARD INDUSTRIAL CLASSIFICATION: SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211] IRS NUMBER: 880397234 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1518 WILLOW LAWN DRIVE CITY: RICHMOND STATE: VA ZIP: 23230 BUSINESS PHONE: 434.336.7737 MAIL ADDRESS: STREET 1: 1518 WILLOW LAWN DRIVE CITY: RICHMOND STATE: VA ZIP: 23230 FORMER COMPANY: FORMER CONFORMED NAME: SITESTAR CORP DATE OF NAME CHANGE: 19991014 CORRESP 1 filename1.htm endi20220712_corresp.htm

 

ENDI CORP.

ENTERPRISE DIVERSIFIED, INC.

1806 Summit Ave, Ste 300

Richmond, VA 23230

 

July 12, 2022

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance
100 F Street N.E.

Washington, D.C. 20549-7010

 

 

Re:         ENDI Corp.

Enterprise Diversified, Inc.
Registration Statement on Form S-4 (No. 333-262505)

Ladies and Gentlemen:

 

The undersigned registrants hereby request that the effectiveness of the above-captioned Registration Statement on Form S-4 initially filed with the U.S. Securities and Exchange Commission (the “Commission”) on February 3, 2022, be accelerated so that it will be made effective at 4:00 p.m. Eastern Standard Time on July 14, 2022, or as soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the “Act”).

 

The undersigned registrants hereby acknowledge that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the undersigned registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the undersigned registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

The undersigned registrant is aware of its obligations under the Act.

 

Yours faithfully,

 

 

ENDI CORP.                  

 

 

By:           /s/ Steven L. Kiel                    

Name:        Steven L. Kiel

Title:          Principal Executive Officer, Principal Accounting Officer and Director

 

 

ENTERPRISE DIVERSIFIED, INC.

 

 

By:           /s/ Steven L. Kiel                    

Name:        Steven L. Kiel

Title:          Executive Chairman (Principal Executive Officer)

 

By:           /s/ Alea A. Kleinhammer                    

Name:        Alea A. Kleinhammer

Title:          Chief Financial Officer (Principal Accounting Officer)