Remark Holdings, Inc.
800 S. Commerce St.
Las Vegas, NV 89106
October 27, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Remark Holdings, Inc.
Registration Statement on Form S-1, as amended
File No. 333-260615
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned Registrant under the above-referenced Registration Statement hereby requests acceleration of the effective date of the Registration Statement to October 31, 2022 at 4:00 p.m., New York time, or as soon thereafter as practicable.
We request that we be notified of such effectiveness by a telephone call to Robert H. Friedman of Olshan Frome Wolosky LLP, counsel to the Registrant, at (212) 451-2220 and that such effectiveness also be confirmed in writing.
Very truly yours, | |||||
Remark Holdings, Inc. | |||||
REMARK HOLDINGS, INC., as Borrower | |||||
By: | /s/ Kai-Shing Tao | ||||
Kai-Shing Tao | |||||
Chief Executive Officer |