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. |
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