MONDEE HOLDINGS, INC.
10800 Pecan Park Blvd.
Suite 315
Austin, TX 78750
December 7, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attn: Timothy S. Levenberg
| Re: | Mondee Holdings, Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-268198 |
Dear Mr. Levenberg:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, MONDEE HOLDINGS, INC., a Delaware corporation, hereby respectfully requests that the effective date of the above-captioned registration statement on Form S-1 (the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m., Eastern Time, on December 9, 2022, or as soon as practicable thereafter.
Please contact Michael S. Lee (michael.lee@reedsmith.com / telephone: (212) 549-0358) of Reed Smith LLP with any questions and please notify when this request for acceleration has been granted.
[Signature Page Follows]
| Sincerely, | ||
| By: | /s/ Dan Figenshu | |
| Name: | Dan Figenshu | |
| Title: | Chief Financial Officer | |
| cc: | Michael S. Lee, Lynwood E. Reinhardt, Panos Katsambas, Reed Smith LLP |
[Signature Page to Acceleration Request]
