June 13, 2017
Via Edgar
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Pamela Long, Assistant Director Craig Slivka, Staff Attorney Frank Pigott, Staff Attorney |
| Re: | SG Blocks, Inc. Request to Delay Effectiveness Registration Statement on Form S-1 File No. 333-215922 |
Ladies and Gentlemen,
SG Blocks, Inc., a Delaware corporation (the “Company”), hereby withdraws its acceleration request dated June 9, 2017 relating to its Registration Statement on Form S-1 (File No. 333-215922) (the “Registration Statement”) and respectfully requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to delay declaring the above-referenced Registration Statement effective until such time as may be requested orally or in writing after the date hereof pursuant to Rule 461 of the Securities Act of 1933, as amended, by an officer of the Company.
If you have any questions regarding the foregoing, please contact David D. Watson of Thompson Hine LLP, our counsel, by telephone at (216) 566-5598.
Respectfully,
/s/ Mahesh Shetty Mahesh Shetty Chief Financial Officer |
cc: David Watson, Esq., Thompson Hine LLP