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Correspondence 0001368365-22-000100 from REMARK HOLDINGS, INC. (MARK) (CIK 0001368365)

REMARK HOLDINGS, INC. (MARK) (CIK 0001368365)
Date: Nov. 15, 2022 · CIK: 0001368365 · Accession: 0001368365-22-000100

AI Filing Summary & Sentiment

File numbers found in text: 333-268224

Date
November 15, 2022
Author
Not clearly detected
Form
CORRESP
Company
REMARK HOLDINGS, INC. (MARK) (CIK 0001368365)

Letter

Document

Remark Holdings, Inc.

800 S. Commerce St.

Las Vegas, NV 89106

November 15, 2022

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Remark Holdings, Inc.

Registration Statement on Form S-1, as amended

File No. 333-268224

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned Registrant under the above-referenced Registration Statement hereby requests acceleration of the effective date of the Registration Statement to November 17, 2022 at 4:00 p.m., New York time, or as soon thereafter as practicable.

We request that we be notified of such effectiveness by a telephone call to Robert H. Friedman of Olshan Frome Wolosky LLP, counsel to the Registrant, at (212) 451-2220 and that such effectiveness also be confirmed in writing.

Very truly yours,
Remark Holdings, Inc.

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CORRESP
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Document

Remark Holdings, Inc.

800 S. Commerce St.

Las Vegas, NV 89106

November 15, 2022

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:    Remark Holdings, Inc.

Registration Statement on Form S-1, as amended

File No. 333-268224

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned Registrant under the above-referenced Registration Statement hereby requests acceleration of the effective date of the Registration Statement to November 17, 2022 at 4:00 p.m., New York time, or as soon thereafter as practicable.

We request that we be notified of such effectiveness by a telephone call to Robert H. Friedman of Olshan Frome Wolosky LLP, counsel to the Registrant, at (212) 451-2220 and that such effectiveness also be confirmed in writing.

Very truly yours,

Remark Holdings, Inc.

REMARK HOLDINGS, INC., as Borrower

By: /s/ Kai-Shing Tao

 Kai-Shing Tao

 Chief Executive Officer