ONE HORIZON GROUP
34 South Molton Street
London W1K 5RG, United Kingdom
October 30, 2018
Office of Telecommunications
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attention: Joshua Shainess
| Re: | One Horizon Group, Inc. Registration Statement on Form S-3 File No. 333-227971 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, One Horizon Group, Inc. (the “Company”) respectfully requests that the Securities and Exchange Commission (the "Commission") take such action as may be necessary and proper in order that the Registration Statement on Form S-3 (Registration No. 333-227971) (the "Registration Statement"), be declared effective at 10:00 a.m. (Washington D.C. time), on November 2, 2018, or as soon thereafter as practicable.
Please call Vincent J. McGill at (212) 324-1876 or Mark Orenstein at (212) 324-1877 to provide notice of the effectiveness of the Registration Statement.
Respectfully submitted, | ||
/s/ Martin Ward Martin Ward Chief Financial Officer |
