| VIA EDGAR | May 5, 2023 |
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | RE/MAX Holdings, Inc. |
| Registration Statement on Form S-3 (File No. 333-270127), as amended |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, RE/MAX Holdings, Inc. (the “Company”) hereby requests acceleration of effectiveness of its registration statement on Form S-3 (File No. 333-270127), as amended, to 4:15 p.m., Eastern Time, on May 9, 2023.
The Company respectfully requests that it be notified of such effectiveness by a telephone call to Gavin Grover or John Rafferty, our counsel at Morrison & Foerster LLP, at (415) 268-7113 or (415) 268-6897, respectively.
| Very truly yours, | ||
| RE/MAX Holdings, Inc. | ||
| By: | /s/ Susie Winders | |
| Name: | Susie Winders | |
| Title: | Senior Vice President, General Counsel and Secretary | |