Target Hospitality Corp.
2170 Buckthorne Place, Suite 440
The Woodlands, TX 77380-1775
| April 16, 2019 |
VIA EDGAR
Sara von Althann
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Target Hospitality Corp.
Registration Statement on Form S-3
Filed April 5, 2019
File No. 333-230747
Dear Ms. von Althann:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Target Hospitality Corp. (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EDT on Wednesday, April 17, 2019, or as soon as thereafter practicable.
| Very truly yours, |
|
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| /s/ Heidi Lewis |
| Heidi Lewis |
cc: Winston & Strawn LLP
