# EDGAR Filing Document

**Accession Number:** 0001477246
**File Stem:** 0000950170-23-006494
**Filing Date:** 2023-3
**Character Count:** 2371
**Document Hash:** c77f8908e397e07a2147b25417919b8b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000950170-23-006494.hdr.sgml**: 20230427

**ACCESSION NUMBER**: 0000950170-23-006494

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20230307

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** S&W Seed Co
- **CENTRAL INDEX KEY:** 0001477246
- **STANDARD INDUSTRIAL CLASSIFICATION:** AGRICULTURE PRODUCTION - CROPS [0100]
- **IRS NUMBER:** 271275784
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2101 KEN PRATT BLVD.
- **STREET 2:** SUITE 201
- **CITY:** LONGMONT
- **STATE:** CO
- **ZIP:** 80501
- **BUSINESS PHONE:** (720) 506-9191

**MAIL ADDRESS:**
- **STREET 1:** 2101 KEN PRATT BLVD.
- **STREET 2:** SUITE 201
- **CITY:** LONGMONT
- **STATE:** CO
- **ZIP:** 80501

![img66357832_0.jpg](img66357832_0.jpg)

March 7, 2023

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

Attn: Al Pavot

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Terence O'Brien

**Re: S&W Seed Co** 

**File No. 1-34719** 

**Form 8-K filed February 7, 2023**

Dear Ladies and Gentlemen:

Reference is made to the comment letter (the "**Comment Letter**"), dated February 22, 2023, from the staff of the Securities and Exchange Commission regarding the above captioned filing of S&W Seed Company (the "**Company**").

Pursuant to the Company's discussion with Mr. Pavot on March 7, 2023, the Company respectfully requests an extension to respond to the Comment Letter by no later than March 22, 2023.

Please direct any comments or questions to Phillip S. McGill at (858) 550 6193.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sincerely<br><u>/s/ Jarad Giese</u> <br>Jarad Giese<br>S&W Seed Company<br>

cc: Betsy Horton, S&W Seed Company

Steven M Przesmicki,Cooley LLP

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Phillip S. McGill, Cooley LLP

![img66357832_1.jpg](img66357832_1.jpg)

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