<SEC-DOCUMENT>0001013762-23-005447.txt : 20240313
<SEC-HEADER>0001013762-23-005447.hdr.sgml : 20240313
<ACCEPTANCE-DATETIME>20231020161147
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001013762-23-005447
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231020

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SeqLL, Inc.
		CENTRAL INDEX KEY:			0001605888
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HELP SUPPLY SERVICES [7363]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				465319744
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		317 NEW BOSTON STREET
		STREET 2:		SUITE 210
		CITY:			WOBURN
		STATE:			MA
		ZIP:			01801
		BUSINESS PHONE:		(781) 817-3755

	MAIL ADDRESS:	
		STREET 1:		317 NEW BOSTON STREET
		STREET 2:		SUITE 210
		CITY:			WOBURN
		STATE:			MA
		ZIP:			01801
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0; text-align: center"><B>EF HUTTON</B><BR>
division of Benchmark Investments, LLC<BR>
590 Madison Avenue, 39th Floor<BR>
New York, NY 10022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">October 20, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 20pt; width: 10%">Re:</TD>
    <TD STYLE="width: 90%">SeqLL Inc. (the &ldquo;Company&rdquo;)</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 20pt">&nbsp;</TD>
    <TD>Registration Statement on Form S-1</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 20pt">&nbsp;</TD>
    <TD>Filed June 23, 2023</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 20pt">&nbsp;</TD>
    <TD>File No. 333-<FONT STYLE="font-family: Times New Roman, Times, Serif">272908</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to Rule 461 of the General Rules and Regulations
of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), EF Hutton,
division of Benchmark Investments, LLC, as representative of the underwriters of the offering, hereby joins the request of the Company
that the effective date of the above-captioned Registration Statement be accelerated so as to permit it to become effective on October
24, 2023 at 4:00 p.m., Eastern time, or as soon thereafter as practicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to Rule 460 of the General Rules and Regulations
of the Securities and Exchange Commission under the Securities Act, we, acting on behalf of the several underwriters, wish to advise you
that, through October 20, 2023, we distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate
in the distribution of the security, as many copies, as well as &ldquo;E-red&rdquo; copies of the Preliminary Prospectus dated October
18, 2023, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have complied and will continue to comply with
the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">[<I>Signature Page Follows</I>]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">EF HUTTON, division of Benchmark Investments, LLC</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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    <TD STYLE="width: 5%; text-align: justify">By:</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 35%; text-align: justify">/s/ Sam Fleischman</TD>
    <TD STYLE="width: 60%; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; text-align: justify">Name:&nbsp; </TD>
    <TD STYLE="text-align: justify">Sam Fleischman</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">Title: </TD>
    <TD STYLE="text-align: justify">Supervisory Principal</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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<P STYLE="margin: 0">&nbsp;</P>

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