Remark Holdings, Inc.
800 S. Commerce St.
Las Vegas, NV 89106
May 3, 2023
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. 333-269286
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 May 4, 2023 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 Honghui Yu of Olshan Frome Wolosky LLP, counsel to the Registrant, at (212) 451-2294 and that such effectiveness also be confirmed in writing.
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| Very truly yours, |
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| Remark Holdings, Inc. |
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| By: | /s/ Kai-Shing Tao |
| Kai-Shing Tao |
| Chief Executive Officer |
