# EDGAR Filing Document

**Accession Number:** 0001023994
**File Stem:** 0001213900-26-001324
**Filing Date:** 2026-1
**Character Count:** 2523
**Document Hash:** 62f7a193846d25cd4f66f205dd939363
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-001324.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0001213900-26-001324

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260105

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SAFE & GREEN HOLDINGS CORP.
- **CENTRAL INDEX KEY:** 0001023994
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-LUMBER & OTHER CONSTRUCTION MATERIALS [5030]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 954463937
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1207 N FM 3083 RD E
- **STREET 2:** BLDG C
- **CITY:** CONROE
- **STATE:** TX
- **ZIP:** 77304
- **BUSINESS PHONE:** (646) 240-4235

**MAIL ADDRESS:**
- **STREET 1:** 1207 N FM 3083 RD E
- **STREET 2:** BLDG C
- **CITY:** CONROE
- **STATE:** TX
- **ZIP:** 77304

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SAFE & GREEN HOLDINGS CORP.
- **DATE OF NAME CHANGE:** 20221219

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SG BLOCKS, INC.
- **DATE OF NAME CHANGE:** 20111122

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

**Safe & Green Holdings Corp.** 

**990 Biscayne Blvd.**

**Suite 501**

**Miami, FL 33132**

January 5, 2026

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Re: Safe & Green Holdings Corp. <br> Registration Statement on Form S-1, File No. 333-292472

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Requested Date: January 6, 2026

Requested Time: 4:30 p.m., Eastern Time

Ladies and Gentlemen:

Safe & Green Holdings Corp.,(the "Company") hereby requests that the effective date of the Company's Registration Statement on Form S-1, as amended (File No. 333-292472), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 4:30 p.m. Eastern Time on Tuesday, January 6, 2026, or as soon thereafter as possible.

Please contact our counsel, Martin S. Siegel of Warshaw Burstein LLP at (212) 984 7741 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Mr. Siegel by telephone when this request for acceleration has been granted.

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| |
|:---|
| Sincerely yours, |
| Safe & Green Holdings Corp. |
| */s/ Michael McLaren:* |
| Michael McLaren: |
| Chief Executive Officer |

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