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SEC Comment Letter 0000000000-23-006616 to REMARK HOLDINGS, INC. (MARK) (CIK 0001368365)

REMARK HOLDINGS, INC. (MARK) (CIK 0001368365)
Date: June 21, 2023 · CIK: 0001368365 · Accession: 0000000000-23-006616

AI Filing Summary & Sentiment

File numbers found in text: 333-272747

Date
June 21, 2023
Author
Office of Technology
Form
UPLOAD
Company
REMARK HOLDINGS, INC. (MARK) (CIK 0001368365)

Letter

United States securities and exchange commission logo June 21, 2023 Kai-Shing Tao Chairman and Chief Executive Officer Remark Holdings, Inc. 800 S. Commerce St. Las Vegas, NV 89106 Re:Remark Holdings, Inc. Registration Statement on Form S-1 Filed June 16, 2023 File No. 333-272747 Dear Kai-Shing Tao: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 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 Alexandra Barone, Staff Attorney, at (202) 551-8816 or Matthew Crispino, Staff Attorney, at (202) 551-3456 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Leslie Marlow

Show Raw Text
United States securities and exchange commission logo
June 21, 2023
Kai-Shing Tao
Chairman and Chief Executive Officer
Remark Holdings, Inc.
800 S. Commerce St.
Las Vegas, NV 89106
Re:Remark Holdings, Inc.
Registration Statement on Form S-1
Filed June 16, 2023
File No. 333-272747
Dear Kai-Shing Tao:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rule 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 Alexandra Barone, Staff Attorney, at (202) 551-8816 or Matthew
Crispino, Staff Attorney, at (202) 551-3456 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Leslie Marlow