OneSpaWorld Holdings Limited
Office Number 2
Pineapple Business Park
Airport Industrial Park
P.O. Box N-624
Nassau, Island of New Providence, Commonwealth of The Bahamas
(242) 322 2670
July 20, 2020
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Re: | OneSpaWorld Holdings Limited |
Registration Statement on Form S-3 |
File No. 333-239628 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, OneSpaWorld Holdings Limited, an international business company incorporated under the laws of the Commonwealth of The Bahamas (the “Company”), hereby requests acceleration of the effective date of its Registration Statement on Form S-3, File No. 333-239628, as amended (the “Registration Statement”), to 4:00 p.m., Eastern Time, on July 22, 2020, or as soon thereafter as practicable.
Please contact Christian O. Nagler of Kirkland & Ellis LLP at (212) 446-4800, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely, | ||
OneSpaWorld Holdings Limited | ||
| By: | /s/ Inga A. Fyodorova | |
Name: | Inga A. Fyodorova | |
Title: | General Counsel | |
| cc: | Glenn J. Fusfield, President and Chief Executive Officer, OneSpaWorld Holdings Limited |
Christian O. Nagler, P.C., Kirkland & Ellis LLP |
