155 Mineola Boulevard
Mineola, NY 11501
October 15, 2018
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Julia E. Griffith, Esq.
Re: | Standard Diversified Inc. |
Registration Statement on Form S-3
Filed October 5, 2018
File No. 333-227719
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Standard Diversified Inc. hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-227719), so that such registration statement may become effective at 4:00 p.m. (Washington, D.C. time) on October 17, 2018, or as soon as practicable thereafter.
STANDARD DIVERSIFIED INC. | |||
By: | /s/ Ian Estus | ||
Name: | Ian Estus | ||
Title: | President and Chief Executive Officer |