CORRESP Filing
Star Equity Holdings, Inc.
Date: March 30, 2026 · CIK: 0001210708 · Accession: 0001193125-26-131927
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294548
Letter
Re: Star Equity Holdings, Inc. Registration Statement on Form S-3 Filed March 24, 2026 File No. 333-294548 Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “ Act ”), the undersigned, Star Equity Holdings, Inc., a Delaware corporation (the “ Company ”), hereby requests that the effective date of the above-referenced registration statement (the “ Registration Statement ”) be accelerated to April 1, 2026, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Baker & Hostetler LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act. Please contact Adam W. Finerman of Baker & Hostetler LLP at (212) 589-4233 or by email at afinerman@bakerlaw.com with any questions you may have concerning this request. We request that we be notified of such effectiveness by a telephone call to Mr. Finerman, and that such effectiveness also be confirmed in writing. Thank you for your assistance in this matter.
Star Equity Holdings, Inc. 53 Forest Avenue, Suite 101 Old Greenwich, CT 06870 March 30, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attn: Rucha Pandit
Very truly yours,
Star Equity Holdings, Inc.
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CORRESP 1 filename1.htm CORRESP Star Equity Holdings, Inc. 53 Forest Avenue, Suite 101 Old Greenwich, CT 06870 March 30, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attn: Rucha Pandit Re: Star Equity Holdings, Inc. Registration Statement on Form S-3 Filed March 24, 2026 File No. 333-294548 Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “ Act ”), the undersigned, Star Equity Holdings, Inc., a Delaware corporation (the “ Company ”), hereby requests that the effective date of the above-referenced registration statement (the “ Registration Statement ”) be accelerated to April 1, 2026, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Baker & Hostetler LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act. Please contact Adam W. Finerman of Baker & Hostetler LLP at (212) 589-4233 or by email at afinerman@bakerlaw.com with any questions you may have concerning this request. We request that we be notified of such effectiveness by a telephone call to Mr. Finerman, and that such effectiveness also be confirmed in writing. Thank you for your assistance in this matter. Very truly yours, Star Equity Holdings, Inc. By: Matthew K. Diamond Matthew K. Diamond, Chief Accounting Officer cc: Adam W. Finerman, Baker & Hostetler LLP