April 25, 2018
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: John D. Brown
Re: | The ONE Group Hospitality, Inc. | |||
Registration Statement on Form S-1 | ||||
File No. 333-222389 | ||||
Request for Acceleration |
Dear Mr. Brown:
Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, The ONE Group Hospitality, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-222389), so that it may become effective at 4:30 p.m. (Washington, D.C. time) on April 27, 2018, or as soon thereafter as practicable.
Please call Sonia Low of the Registrant at (646) 624-2498 with any comments or questions regarding this matter.
Very truly yours, The ONE Group Hospitality, Inc. | ||||
By: | /s/ Sonia Low | |||
Name: | Sonia Low | |||
Title: | General Counsel | |||
411 West 14th StreeT, New York, NY 10014 | 646.624.2400 | togrp.com