December 9, 2019
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Katherine Bagley
| Re: | SG Blocks, Inc. |
Registration Statement on Form S-1 (as amended)
File No: 333-235295
Dear Ms. Bagley:
As the underwriter of the proposed offering of SG Blocks, Inc. (the “Company”), we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 5:00 p.m., Eastern Time, on Tuesday, December 10, 2019, or as soon thereafter as is practicable.
The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
| Very truly yours, | ||
| ThinkEquity LLC | ||
| By: | /s/ Eric Lord | |
| Name: Eric Lord Title: Head of Investment Banking | ||
