Correspondence 0001368365-23-000036 from REMARK HOLDINGS, INC. (MARK) (CIK 0001368365)
REMARK HOLDINGS, INC. (MARK) (CIK 0001368365)
Date: May 3, 2023 · CIK: 0001368365 · Accession: 0001368365-23-000036
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File numbers found in text: 333-269286
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CORRESP 1 filename1.htm Document Remark Holdings, Inc. 800 S. Commerce St. Las Vegas, NV 89106 May 3, 2023 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. 333-269286 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 May 4, 2023 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 Honghui Yu of Olshan Frome Wolosky LLP, counsel to the Registrant, at (212) 451-2294 and that such effectiveness also be confirmed in writing. Very truly yours, Remark Holdings, Inc. By: /s/ Kai-Shing Tao Kai-Shing Tao Chief Executive Officer