Correspondence 0001133311-23-000002 from TRAVELZOO (TZOO) (CIK 0001133311) (TZOO)
TRAVELZOO (TZOO) (CIK 0001133311)
Date: Feb. 10, 2023 · CIK: 0001133311 · Accession: 0001133311-23-000002
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File numbers found in text: 333-269563
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CORRESP 1 filename1.htm Document Travelzoo 590 Madison Avenue, 35th Floor New York, New York 10022 (212) 516-1300 February 10, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Brian Fetterolf Re: Travelzoo Registration Statement on Form S-3 File No. 333-269563 To the addressees set forth above: Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, the undersigned, on behalf of Travelzoo, respectfully requests that the effective date of the Registration Statement on Form S-3 referred to above be accelerated so that it will become effective at 9:00 A.M. Eastern Time on February 15, 2023, or as soon as practicable thereafter. If you have any questions or require additional information, please contact Christina Sindoni Ciocca, Esq., General Counsel and Head of Global Functions at Travelzoo, at 646-889-1857. Thank you for your assistance and cooperation in this matter. Very truly yours, Travelzoo By: /s/ Christina Sindoni Ciocca Christina Sindoni Ciocca General Counsel and Head of Global Functions cc: Wayne Lee, Travelzoo