Standard Diversified Inc.
155 Mineola Boulevard
Mineola, NY 11501
November 28, 2018
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: John Stickel, Esq.
Re: | Standard Diversified Inc. |
Registration Statement on Form S-3
Filed November 16, 2018
File No. 333-228436
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Standard Diversified Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-228436), so that such registration statement may become effective at 4:00 p.m. (Washington, D.C. time) on November 30, 2018, or as soon as practicable thereafter.
STANDARD DIVERSIFIED INC. | |||
By: | /s/ Ian Estus | ||
Name: | Ian Estus | ||
Title: | President and Chief Executive Officer |