<SEC-DOCUMENT>0001213900-17-006313.txt : 20170720
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<ACCEPTANCE-DATETIME>20170609171435
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ACCESSION NUMBER:		0001213900-17-006313
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170609

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SG BLOCKS, INC.
		CENTRAL INDEX KEY:			0001023994
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-LUMBER & OTHER CONSTRUCTION MATERIALS [5030]
		IRS NUMBER:				954463937
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		195 MONTAGUE STREET, 14TH FLOOR
		CITY:			BROOKLYN
		STATE:			NY
		ZIP:			11201
		BUSINESS PHONE:		(646) 240-4235

	MAIL ADDRESS:	
		STREET 1:		195 MONTAGUE STREET, 14TH FLOOR
		CITY:			BROOKLYN
		STATE:			NY
		ZIP:			11201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CDSI HOLDINGS INC
		DATE OF NAME CHANGE:	19990114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PC411 INC
		DATE OF NAME CHANGE:	19961001
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<SEQUENCE>1
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">June 9, 2017</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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Via Edgar</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; text-align: justify">Division of Corporation Finance</P>

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

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%">                                                                                                                                        <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">Attention:</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">Pamela Long, Assistant Director</TD></TR>
                                                                                                                                        <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">Craig Slivka, Staff Attorney</TD></TR>
                                                                                                                                        <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">Frank Pigott, Staff Attorney</TD></TR>
                                                                                                                                                                                                                                                                                <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
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<TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
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<TD STYLE="width: 12%; text-align: left"><B>Re:</B></TD><TD STYLE="width: 1%"></TD><TD STYLE="text-align: justify; width: 83%"><B>SG Blocks, Inc.</B></TD>
</TR>     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify"><B>Registration Statement on Form S-1</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify"><B>Filed February 6, 2017, as amended</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify"><B>File No. 333-215922</B></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in"><B></B></P>

<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>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, SG Blocks, Inc. (the &ldquo;<U>Company</U>&rdquo;) hereby requests acceleration
of the effective date of the Company&rsquo;s Registration Statement on Form S-1 (File No. 333-215922), as amended (the &ldquo;<U>Registration
Statement</U>&rdquo;), so that it may become effective on June 13, 2017 at 5:00 p.m. Eastern Daylight Time, or as soon as practicable
thereafter.</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>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Please notify our attorney, David Watson, Esq.,
by phone at (216) 566-5598 of the date and time that the Registration Statement has been declared effective.</P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 6pt">&nbsp;</P>

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    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>Respectfully,</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; width: 63%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 37%">/s/ Mahesh Shetty</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-top: #000000 1px solid">Mahesh Shetty<BR>Chief Financial Officer</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; margin-top: 0pt; margin-bottom: 6pt">&nbsp;&nbsp;</P>

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<TD STYLE="width: 15pt; text-align: left">cc:</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">David Watson, Esq., Thompson Hine LLP</TD>
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