Safe and Green Development Corp (SGD)

[Viewmont]

Dear Mr. Paulemon:
Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Safe and Green Development Corporation (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) consent to the withdrawal of the Registrant’s Registration Statement on Form S-1, File No. 333-279122, together with all amendments and exhibits thereto (the “Registration Statement”). The Registrant does not intend to conduct the offering of the securities contemplated by the Registration Statement due to changed circumstances since the filing of the Registration Statement. No securities of the Registrant have been or will be issued or sold under the Registration Statement.