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UPLOAD Filing

Star Equity Holdings, Inc.
Date: March 31, 2026 · CIK: 0001210708 · Accession: 0000000000-26-003271

Offering / Registration Process

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File numbers found in text: 333-294548

Date
March 31, 2026
Author
Division of
Form
UPLOAD
Company
Star Equity Holdings, Inc.

Letter

Re: Star Equity Holdings, Inc. Registration Statement on Form S-3 Filed March 24, 2026 File No. 333-294548 Dear Jeff Eberwein:

March 31, 2026

Jeff Eberwein Chief Executive Officer Star Equity Holdings, Inc. 53 Forest Avenue, Suite 101 Old Greenwich, CT 06870

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 Rucha Pandit at 202-551-6022 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Adam Finerman

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 31, 2026

Jeff Eberwein
Chief Executive Officer
Star Equity Holdings, Inc.
53 Forest Avenue, Suite 101
Old Greenwich, CT 06870

 Re: Star Equity Holdings, Inc.
 Registration Statement on Form S-3
 Filed March 24, 2026
 File No. 333-294548
Dear Jeff Eberwein:

 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 Rucha Pandit at 202-551-6022 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
cc: Adam Finerman
</TEXT>
</DOCUMENT>