Correspondence 0001368365-24-000025 from REMARK HOLDINGS, INC. (MARK) (CIK 0001368365)
REMARK HOLDINGS, INC. (MARK) (CIK 0001368365)
Date: Feb. 9, 2024 · CIK: 0001368365 · Accession: 0001368365-24-000025
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File numbers found in text: 333-276843
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CORRESP 1 filename1.htm Document Remark Holdings, Inc. 800 S. Commerce St. Las Vegas, NV 89106 February 9, 2024 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. 333-276843 Request for Acceleration Ladies and Gentlemen: Remark Holdings, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1, as amended (File No. 333-276843), to become effective on Monday, February 12, 2024, at 5:00 p.m., Eastern Time, or as soon thereafter as is practicable. The Registrant understands that the Staff of the Commission will consider this request as confirmation by the Registrant that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. The Registrant hereby authorizes its counsel, Leslie Marlow, Esq. or Patrick J. Egan, Esq. of Blank Rome LLP, to orally modify or withdraw this request for acceleration. Please contact Ms. Marlow at (212) 885-5358 or Mr. Egan at (212) 885-5346 with any questions you may have concerning this request, and please notify either Ms. Marlow or Mr. Egan when this request for acceleration has been granted. Very truly yours, Remark Holdings, Inc. By: /s/ Kai-Shing Tao Kai-Shing Tao Chief Executive Officer cc: Leslie Marlow, Esq., Blank Rome LLP Patrick J. Egan, Esq., Blank Rome LLP