CORRESP 1 filename1.htm

Oxford Northeast Ltd.

400 Rella Drive # 165

Suffern, New York 10901





June 26, 2019


Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549


Re:Oxford Northeast Ltd.

Registration Statement on Form S-1

File No. 333-229710



Ladies and Gentlemen:


Pursuant to Rule 461 under the Securities Act of 1933, as amended, Oxford Northeast Ltd. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-1 so that it will become effective at 4:00 p.m. Washington D.C. time on Monday, July 1, 2019, or as soon thereafter as is practicable.


We request that we be notified of such effectiveness by telephone call to Andrea Weinstein (212-344-1600) of Schonfeld & Weinstein, LLP.


Thank you very much for your assistance with this matter.




  Very truly yours,
  By:  /s/ Samuel Eisenberg
  Name: Samuel Eisenberg
  Title: Chief Executive Officer and
Chief Financial Officer