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                            May 8, 2023

       Prasad Gundumogula
       Chief Executive Officer
       Mondee Holdings, Inc.
       10800 Pecan Park Blvd.
       Austin, Texas 78750

                                                        Re: Mondee Holdings,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed May 1, 2023
                                                            File No. 333-271532

       Dear Prasad Gundumogula:

              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 Claudia
Rios, Staff Attorney, at (202) 551-8770 with any questions.




                            Sincerely,


                            Division of Corporation Finance

                            Office of Energy & Transportation
       cc:                                              Michael Lee, Esq.