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                            November 18, 2021

       Paul M. Galvin
       Chief Executive Officer
       SG Blocks, Inc.
       195 Montague Street, 14th Floor
       Brooklyn, New York 11201

                                                        Re: SG Blocks, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed November 12,
2021
                                                            File No. 333-260996

       Dear Mr. Galvin:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Brian
Fetterolf at 202-551-6613 with any questions.




                            Sincerely,


                            Division of Corporation Finance

                            Office of Trade & Services
       cc:                                              Leslie Marlow