<SEC-DOCUMENT>0001213900-17-006655.txt : 20170720
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<ACCEPTANCE-DATETIME>20170620161815
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ACCESSION NUMBER:		0001213900-17-006655
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170620

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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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 10pt/150% Times New Roman, Times, Serif; margin: 6pt 0 6pt 4in; text-indent: 60pt">June 20, 2017</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 6pt"><FONT STYLE="letter-spacing: -0.1pt"><I><U>VIA EDGAR
</U></I></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 12pt">Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549</P>

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    <TD STYLE="width: 10%; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">RE:</FONT></TD>
    <TD STYLE="width: 90%; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.1pt">SG Blocks, Inc. (&ldquo;Company&rdquo;)</FONT></TD></TR>
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    <TD STYLE="line-height: 107%">&nbsp;</TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registration Statement on Form S-1</FONT></TD></TR>
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    <TD STYLE="line-height: 107%">&nbsp;</TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>(File No. 333-215922) (the &ldquo;Registration Statement&rdquo;)</U></FONT></TD></TR>
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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -1in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 6pt">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 1in">Pursuant to
Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;),
Joseph Gunnar &amp; Co., 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 Wednesday,
June 21, 2017, at 5:00 p.m., ET, or as soon thereafter as practicable.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 1in">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 June 19, 2017, 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 June 16, 2017, as appears to be reasonable to secure adequate distribution of the preliminary
prospectus.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 1in">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/normal Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 1in">&nbsp;</P>

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    <TD STYLE="line-height: 107%">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very truly yours,</FONT></TD></TR>
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    <TD STYLE="width: 65%; line-height: 107%">&nbsp;</TD>
    <TD STYLE="width: 3%; line-height: 107%">&nbsp;</TD>
    <TD STYLE="line-height: 107%">&nbsp;</TD></TR>
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    <TD STYLE="line-height: 107%">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">JOSEPH GUNNAR &amp; CO., LLC</FONT></TD></TR>
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    <TD STYLE="line-height: 107%">&nbsp;</TD>
    <TD STYLE="line-height: 107%">&nbsp;</TD>
    <TD STYLE="line-height: 107%">&nbsp;</TD></TR>
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    <TD STYLE="line-height: 107%">&nbsp;</TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;/s/ Eric Lord</FONT></TD></TR>
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    <TD STYLE="padding-right: 0.15in; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.15in; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.15in; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name: Eric Lord</FONT></TD></TR>
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    <TD STYLE="padding-right: 0.15in; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.15in; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.15in; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title: Head of Investment Banking/Underwritings</FONT></TD></TR>
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