MONDEE HOLDINGS, INC.
10800 Pecan Park Blvd.
Suite 315
Austin, TX 78750
May 9, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, D.C. 20549
Attn: Claudia Rios
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| | Re: | Mondee Holdings, Inc. |
| | | Registration Statement on Form S-1 |
| | | File No. 333-271532 |
Dear Ms. Rios:
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 May 10, 2023, 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/ Jesus Portillo |
| | Name: | Jesus Portillo |
| | Title: | Chief Financial Officer |
| | | | | |
| cc: | Michael S. Lee, Lynwood E. Reinhardt, Panos Katsambas, Reed Smith LLP |
[Signature Page to Acceleration Request]
