United States securities and exchange commission logo October 17, 2022 Brian Ferdinand Chairman and Chief Executive Officer CORPHOUSING GROUP INC. 2125 Biscayne Blvd Suite 253 Miami, FL 33137 Re: CORPHOUSING GROUP INC. Registration Statement on Form S-1 Filed October 11, 2022 File No. 333-267821 Dear Brian Ferdinand: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Joseph Ambrogi at 202-551-4821 or Ruairi Regan at 202-551-3269 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Brian L. Ross, Esq.