<SEC-DOCUMENT>0001529628-24-000116-index.html : 20240705
<SEC-HEADER>0001529628-24-000116.hdr.sgml : 20240705
<ACCEPTANCE-DATETIME>20240513164200
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001529628-24-000116
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240513

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Smart Sand, Inc.
		CENTRAL INDEX KEY:			0001529628
		STANDARD INDUSTRIAL CLASSIFICATION:	MINING, QUARRYING OF NONMETALLIC MINERALS (NO FUELS) [1400]
		ORGANIZATION NAME:           	01 Energy & Transportation
		IRS NUMBER:				452809926
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 FLORAL VALE BOULEVARD
		STREET 2:		SUITE 225
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067
		BUSINESS PHONE:		(215) 295-7900

	MAIL ADDRESS:	
		STREET 1:		1000 FLORAL VALE BOULEVARD
		STREET 2:		SUITE 225
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>picture1a.jpg
<TEXT>
Document 2 - file: picture1a.jpg

</DOCUMENT>
</SEC-DOCUMENT>