United States securities and exchange commission logo
May 30, 2023
Paul Galvin
Chief Executive Officer
Safe & Green Development Corp
5011 Gate Parkway
Building 100, Suite 100
Jacksonville, FL 32256
Re: Safe & Green
Development Corp
Amendment No. 3 to
Form 10-12B
Filed May 17, 2023
File No. 001-41581
Dear Paul Galvin:
We have reviewed your filing and have the following comment. In
our comment, we
may ask you to provide us with information so we may better understand
your disclosure.
Please respond to this comment within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your response and any amendment you may file in
response to this
comment, we may have additional comments.
Amendment No. 3 to Form 10 filed May 17, 2023
General
1. Please update your
financial information consistent with the guidance outlined within
Rule 8-08 of Regulation
S-X.
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.
Paul Galvin
Safe & Green Development Corp
May 30, 2023
Page 2
You may contact Peter McPhun at 202-551-3581 or Wilson Lee at
202-551-3468 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Stacie Gorman at 202-551-3585 or Pam Howell at 202-551-3357 with any
other
questions.
Sincerely,
FirstName LastNamePaul Galvin
Division of Corporation
Finance
Comapany NameSafe & Green Development Corp
Office of Real Estate &
Construction
May 30, 2023 Page 2
cc: Leslie Marlow, Esq.
FirstName LastName