June 1, 2021
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-0306
Attn: | Effie Simpson |
Division of Corporation Finance
Re: | Charles & Colvard, Ltd. |
Registration Statement on Form S-3
Filed May 26, 2021
File No. 333-256495
Request for Acceleration
Dear Ms. Simpson:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Charles & Colvard, Ltd. hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-256495), so that it may be declared effective at 4:30 p.m., Eastern Time on Wednesday, June 2, 2021, or as soon thereafter as is practicable.
If you have any questions, please contact me at (919) 468-0399, extension 354. Thank you in advance for your assistance.
Sincerely, | |
/s/ Clint J. Pete | |
Clint J. Pete | |
Chief Financial Officer |
cc: | Margaret N. Rosenfeld |
Partner, K&L Gates, LLP