ONETRAVEL HOLDINGS, INC. 6836 Morrison Boulevard Suite 200 Charlotte, NC 28211 August 3, 2005 Via EDGAR Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attn: Jennifer Gowetski Re: OneTravel Holdings, Inc. Registration Statement on Form S-3 Registration No. 333-124931 ---------------------------------- Dear Ms. Gowetski: Pursuant to Rule 461 under the Securities Act of 1933, as amended, OneTravel Holdings, Inc. hereby respectfully requests that the Securities and Exchange Commission take such action as may be necessary and proper in order that the above-referenced Registration Statement on Form S-3 may be declared effective on August 5, 2005, at 4:30 p.m., Eastern Daylight time, or as soon thereafter as possible, subject to prior telephone confirmation. Very truly yours, OneTravel Holdings, Inc. By: /s/ Marc E. Bercoon ------------------------------------ Marc E. Bercoon, President cc: The American Stock Exchange