June 11, 2024

 

 

VIA EDGAR TRANSMISSION

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

	Attn:	Jenny O’Shanick
		Office of Manufacturing
		Division of Corporation Finance
	Re:	Charles & Colvard, Ltd.
		Registration Statement on Form S-3
		Filed on May 31, 2024
		File No. 333-279874

 

Dear Jenny O’Shanick:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Charles & Colvard, Ltd. (the “Company”) hereby respectfully requests that the above referenced Registration Statement on Form S-3 be declared effective at 5:00 p.m. Eastern Time on Thursday, June 13, 2024, or as soon thereafter as is practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Commission.

 

Please direct any questions regarding this request to Julie Rizzo of K&L Gates LLP ((919) 743-7336; julie.rizzo@klgates.com). In addition, please notify Julie Rizzo when this request for acceleration has been granted. Thank you in advance for your assistance.

 

	Sincerely,
	/s/  Clint J. Pete
	Clint J. Pete
	Chief Financial Officer

 

 

cc:	Julie Rizzo
	Partner, K&L Gates LLP