May 25, 2018
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sonia Bednarowski
| Re: | The ONE Group Hospitality, Inc. | |||
Registration Statement on Form S-3 Filed on May 21, 2018 | ||||
| File No. 333-225073 | ||||
| Request for Acceleration |
Dear Ms. Bednarowski:
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-3 (File No. 333-225073), so that it may become effective at 9:30 am (Washington, D.C. time) on May 30, 2018 or as soon as practicable thereafter.
Please call Linda Siluk of the Registrant at (646) 624-2400 with any comments or questions regarding this matter.
| Very truly yours, The ONE Group Hospitality, Inc. | |||
| By: | /s/Linda Siluk | |||
| Name: | Linda Siluk | |||
| Title: | Interim Chief Financial Officer | |||
411 West 14th StreeT, New York, NY 10014 | 646.624.2400 | togrp.com