# EDGAR Filing Document

**Accession Number:** 0001477246
**File Stem:** 0000000000-23-001772
**Filing Date:** 2023-2
**Character Count:** 5871
**Document Hash:** 5a71372a8afe7c4eaf10a0b99ee3ce57
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001772.hdr.sgml**: 20230427

**ACCESSION NUMBER**: 0000000000-23-001772

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230222

**FILED FOR**: 

**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:** UPLOAD

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001564590-22-032564

## Text-Extract

```

United States securities and exchange commission logo

                              February 22, 2023

       Elizabeth Horton
       Chief Financial Officer
       S&W Seed Co
       2101 Ken Pratt Blvd Suite 201
       Longmont, CO 80501

                                                        Re: S&W Seed Co
                                                            File No. 1-34719
                                                            Form 8-K filed
February 7, 2023

       Dear Elizabeth Horton:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure. Please respond to these comments within ten business days by
providing the
       requested information or advise us as soon as possible when you will
respond. If you do not
       believe our comments apply to your facts and circumstances, please tell
us why in your
       response. After reviewing your response to these comments, we may have
additional comments.

       Form 8-K filed February 7, 2023

       Exhibit 99.1 - Pro Forma Consolidated Financial Statements, page 1

   1.                                                   Please revise the
second paragraph in Note 1 to clarify, if true, that Shell received a 66%
                                                        interest in Vision
Bioenergy Oilseed LLC, and S&W received a 34% interest.
   2.                                                   Please describe for us
your intended accounting for the contribution of property to Vision
                                                        Bioenergy and the basis
in GAAP. Tell us how you calculated the amounts of pro forma
                                                        adjustments (g) and
(i). Similarly, please clarify for us how you determined that a gain
                                                        should be recognized on
the S&W Australia transaction disclosed on page 9 of your Form
                                                        10-Q. Refer to ASC
323-10-30-2 and related guidance.
               We remind you that the company and its management are
responsible for the accuracy
       and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
       action by the staff. You may contact Al Pavot at (202) 551-3738 or
Terence O'Brien at (202)
       551-3355 if you have questions.

                              Sincerely,
 Elizabeth Horton
S&W Seed Co
February 22, 2023
Page 2

FirstName LastNameElizabeth Horton
                                     Division of Corporation Finance
Comapany NameS&W Seed Co
                                     Office of Industrial Applications and
February 22, 2023 Page 2             Services
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

[LOGO]

DIVISION OF
CORPORATION FINANCE

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

February 22, 2023

Elizabeth Horton

Chief Financial Officer

S&W Seed Co

2101 Ken Pratt Blvd Suite 201

Longmont, CO 80501

Re: S&W Seed Co

File No. 1-34719

Form 8-K filed February 7, 2023

Dear Elizabeth Horton:

We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments.

Form 8-K filed February 7, 2023

Exhibit 99.1 - Pro Forma Consolidated Financial Statements, page 1

1. Please revise the second paragraph in Note 1 to clarify, if true, that Shell received a 66% interest in Vision Bioenergy Oilseed LLC, and S&W received a 34% interest.
2. Please describe for us your intended accounting for the contribution of property to Vision Bioenergy and the basis in GAAP. Tell us how you calculated the amounts of pro forma adjustments (g) and (i). Similarly, please clarify for us how you determined that a gain should be recognized on the S&W Australia transaction disclosed on page 9 of your Form 10-Q. Refer to ASC 323-10-30-2 and related guidance.

We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Al Pavot at (202) 551-3738 or Terence O'Brien at (202) 551-3355 if you have questions.

Sincerely,

Elizabeth Horton  
S&W Seed Co  
February 22, 2023  
Page 2

Division of Corporation Finance  
Office of Industrial Applications and  
Services