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                           April 11, 2023

       Paul Galvin
       Chief Executive Officer
       Safe & Green Holdings Corp.
       990 Biscayne Blvd., Suite 501
       Miami, Florida 33132

                                                        Re: Safe & Green
Holdings Corp.
                                                            Registration
Statement on Form S-1
                                                            Filed April 15,
2023
                                                            File No. 333-271152

       Dear Paul Galvin:

              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 Rucha
Pandit at (202) 551-6022 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Trade & Services
       cc:                                              Leslie Marlow