ctdh20190710_corresp.htm

0001437749-19-013750.txt : 20190809 0001437749-19-013750.hdr.sgml : 20190809 20190710160304 ACCESSION NUMBER: 0001437749-19-013750 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190710 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CTD HOLDINGS INC CENTRAL INDEX KEY: 0000922247 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL ORGANIC CHEMICALS [2860] IRS NUMBER: 593029743 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6714 NW 16TH STREET, SUITE B CITY: GAINSVILLE STATE: FL ZIP: 32653 BUSINESS PHONE: 386-418-8060 MAIL ADDRESS: STREET 1: PO BOX 1180 CITY: ALACHUA STATE: FL ZIP: 32616-1180 FORMER COMPANY: FORMER CONFORMED NAME: CYCLODEXTRIN TECHNOLOGIES DEVELOPMENT INC DATE OF NAME CHANGE: 19941012 CORRESP 1 filename1.htm ctdh20190710_corresp.htm

CTD HOLDINGS, INC.
14120 N.W. 126th Terrace
Alachua, Florida 32615

July 10, 2019

Via Edgar

Ms. Sherry Haywood
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Re:

CTD Holdings, Inc.
Registration Statement on Form S-1
File No. 333-232408

Dear Ms. Haywood:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, CTD Holdings, Inc. hereby requests acceleration of the effective date of the above-referenced Registration Statement to 5:00 p.m. on July 12, 2019, or as soon thereafter as practicable.

Please contact Zev M. Bomrind of Fox Rothschild LLP, counsel to the Company, at (212) 878-7951, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Sincerely,

/s/ N. Scott Fine
N. Scott Fine

Chief Executive Officer