Stran & Company, Inc.
2 Heritage Drive, Suite 600
Quincy, MA 02171
October 29, 2021
Via EDGAR and E-Mail
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, DC. 20549
Attn: | Nasreen Mohammed |
Theresa Brillant | |
Taylor Beech | |
Erin Jaskot |
Re: | Stran & Company, Inc. |
Amendment No. 1 to Registration Statement on Form S-1 | |
Filed October 22, 2021 | |
File No. 333-260109 |
Ladies and Gentlemen:
We hereby submit the responses of Stran & Company, Inc. (the “Company”) to the comments of the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) set forth in the Staff’s letter, dated October 28, 2021, providing the Staff’s comments with respect to the Company’s Amendment No. 1 to Registration Statement on Form S-1 (the “Registration Statement”).
For the convenience of the Staff, each of the Staff’s comments is included and is followed by the corresponding response of the Company. Unless the context indicates otherwise, references in this letter to “we,” “us” and “our” refer to the Company on a consolidated basis.
Amendment No. 1 to Registration Statement on Form S-1 Filed October 22, 2021
Cover Page
1. | Please revise to disclose the number of units, shares of common stock, and warrants that are being offered pursuant to the registration statement. Please see Item 501(b)(2) of Regulation S-K and Securities Act Rules Compliance and Disclosure Interpretation 227.02 for guidance. |
Response: The Company has revised the cover page accordingly.
If you would like to discuss any of the responses to the Staff’s comments or if you would like to discuss any other matters, please contact the undersigned at (617) 501-7423 or Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888 (ext. 100).
Sincerely, | ||
Stran & Company, Inc. | ||
By: | /s/ Andrew Shape | |
Andrew Shape | ||
President and Chief Executive Officer |
cc: | Louis A. Bevilacqua, Esq. |