June 23, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Joshua Gorsky
| Re: | Star Equity Holdings, Inc. Registration Statement on Form S-3 File No. 333-265737 |
Ladies and Gentlemen:
The undersigned Registrant under the above-referenced Registration Statement hereby requests acceleration of the effective date of the Registration Statement to June 27, 2022 at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.
We request that we be notified of such effectiveness by a telephone call to Kenneth A. Schlesinger of Olshan Frome Wolosky LLP, counsel to the Registrant, at (212) 451-2252 and that such effectiveness also be confirmed in writing.
| Sincerely, Star Equity Holdings, Inc. | |||
| By: | /s/ Richard K. Coleman, Jr. | ||
| Name: | Richard K. Coleman, Jr. | ||
| Title: | Chief Executive Officer | ||