VIA EDGAR
October 14, 2021
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington D.C. 20549
Attention: Office of Trade and Services
| Re: | StoneMor Inc. |
Form 10-K for Fiscal Year Ended December 31, 2020
Filed March 25, 2021
File No. 001-39172
Gentlemen:
StoneMor Inc. (the “Company”) has now received your letter dated September 23, 2021 with respect to the Company’s Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2020. In order to allow time to prepare an appropriate response, the Company requests an extension of ten (10) business days from the date the letter was received (October 13, 2021) in which to submit its response. With that extension, the response would be due on October 27, 2021.
If you or any other member of the staff have any questions, please do not hesitate to contact the undersigned at (215) 826-2800. We look forward to your response.
| Very truly yours, |
| /s/ Jeffrey DiGiovanni |
| Jeffrey DiGiovanni, |
| Senior Vice President and |
| Chief Financial Officer |
3331 Street Road, Suite 200 • Bensalem, PA 19020
215-826-2800 • www.StoneMor.com