UNITED STATES
                                 SECURITIES AND EXCHANGE COMMISSION
                                              WASHINGTON, D.C. 20549


     DIVISION OF
CORPORATION FINANCE


                                                               September 7,
2018

  By E-Mail

  Andrew M. Freedman
  Olshan Frome Wolosky LLP
  65 East 55th Street
  New York, NY 10022

          Re:     Schmitt Industries, Inc.
                  Preliminary Proxy Statement filed by Sententia Group, LP, et.
al.
                  Filed on August 31, 2018
                  File No. 000-23996

  Dear Mr. Freedman:

        We have reviewed your filing and have the following comments. In some
of our comments,
  we may ask you to provide us with information so we may better understand
your disclosure.

  Preliminary Proxy Statement
  Background to the Solicitation, page 4

  1.      It has come to our attention that the company offered a settlement on
August 29. Please
          describe the terms of the offer and your reasons for apparently
rejecting it.


  Reasons for the Solicitation, page 6

  2.      Please provide us supplemental support for your calculation of the
company's EBITDA
          appearing on the table on page 9 of your proxy statement.

  3.      Refer to the first paragraph on page 10. Revise your disclosure to
clarify that neither of
          your nominees owns any company shares directly and to explain how
their election
          would serve the company, given their lack of ownership of any shares
while the current
          directors own company shares.

  Proposal No. 1. Election of Directors, page 12

  4.      We note, on page 13, the disclaimer of beneficial ownership "except
to the extent of [Mr.
          Zapata's] pecuniary interest therein." Please note that beneficial
ownership is not
          determined based on pecuniary interest. Refer to Rule 13d-3(a).
Please revise.

  5.      We note your disclosure referring to a substitute nominee (page 14).
Please confirm that
 Andrew M. Freedman
Olshan Frome Wolosky LLP
September 7, 2018
Page 2

       you will file an amended proxy statement that (1) identifies the
substitute nominee, (2)
       discloses whether such nominee has consented to being named in the
revised proxy
       statement and to serve if elected and (3) includes the disclosure
required by Items 5(b)
       and 7 of Schedule 14A with respect to such nominee.

Votes Required for Approval, page 17

6.     We note that you intend to vote unmarked proxy cards in accordance with
your
       recommendation while you make no recommendation with respect to proposal
No. 2.
       Please revise.

       Please direct any questions to me at (202) 551-3619.

                                                            Sincerely,

                                                            /s/ Daniel F.
Duchovny
                                                            Daniel F. Duchovny
                                                            Special Counsel
                                                            Office of Mergers
and Acquisitions