May 25, 2018

 

 

VIA EDGAR TRANSMISSION

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-0306

 

Attn:

Danilo Castelli

Division of Corporation Finance

 

Re:

Charles & Colvard, Ltd.

Registration Statement on Form S-3

Filed May 18, 2018

File No. 333-225042

Request for Acceleration

 

Dear Mr. Castelli:

 

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. 333-225042), so that it may be declared effective at 4:30 p.m., Eastern Time on Wednesday, May 30, 2018, 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, Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P.