March 7, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attn: Al Pavot
Terence O’Brien
Re: S&W Seed Co
File No. 1-34719
Form 8-K filed February 7, 2023
Dear Ladies and Gentlemen:
Reference is made to the comment letter (the “Comment Letter”), dated February 22, 2023, from the staff of the Securities and Exchange Commission regarding the above captioned filing of S&W Seed Company (the “Company”).
Pursuant to the Company’s discussion with Mr. Pavot on March 7, 2023, the Company respectfully requests an extension to respond to the Comment Letter by no later than March 22, 2023.
Please direct any comments or questions to Phillip S. McGill at (858) 550 6193.
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Sincerely
/s/ Jarad Giese Jarad Giese S&W Seed Company
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cc: Betsy Horton, S&W Seed Company
Steven M Przesmicki,Cooley LLP
Phillip S. McGill, Cooley LLP
