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SEC Company Response from XWELL, Inc. (XWEL) (CIK 0001410428) (XWEL) — Oct 25, 2016

XWELL, Inc. (XWEL) (CIK 0001410428)
Date: Oct. 25, 2016 · CIK: 0001410428 · Accession: 0001144204-16-129476

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File numbers found in text: 333-213566

Date
October 25, 2016
Author
Andrew D. Perlman
Form
CORRESP
Company
XWELL, Inc. (XWEL) (CIK 0001410428)

Letter

Via EDGAR Securities and Exchange Commission Division of Corporation Finance Attention: Edwin Kim, Attorney-Advisor Re: FORM Holdings Corp. Registration Statement on Form S-4 Filed on September 9, 2016 and amended on October 25, 2016 File No. 333-213566

Dear Mr. Kim:

Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, FORM Holdings Corp. (the “Company”) hereby requests that the effectiveness of the above-captioned Registration Statement on Form S-4 be accelerated to Thursday, October 27, 2016, at 5:00 p.m., EST, or as soon as thereafter practicable.

Any questions should be addressed to Kenneth R. Koch, Esq., at Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., Chrysler Center, 666 Third Avenue, New York, New York 10017, telephone (212) 692-6768.

Thank you very much.

Very truly yours,
FORM Holdings Corp.

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CORRESP
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FORM Holdings Corp.

780 Third Avenue, 12th Floor

New York, NY 10017

	October 25, 2016

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mail Stop 3561

Washington, D.C. 20549

Attention: Edwin Kim, Attorney-Advisor

    Re:
    FORM Holdings Corp.

    Registration Statement on Form S-4

    Filed on September 9, 2016 and amended on October 25, 2016

    File No. 333-213566

Dear Mr. Kim:

Pursuant to Rule 461 of the Rules and Regulations
promulgated under the Securities Act of 1933, as amended, FORM Holdings Corp. (the “Company”) hereby requests that
the effectiveness of the above-captioned Registration Statement on Form S-4 be accelerated to Thursday, October 27, 2016, at 5:00
p.m., EST, or as soon as thereafter practicable.

Any questions should
be addressed to Kenneth R. Koch, Esq., at Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., Chrysler Center, 666 Third Avenue,
New York, New York 10017, telephone (212) 692-6768.

Thank you very much.

Very truly yours,

FORM Holdings Corp.

/s/ Andrew D. Perlman

Andrew D. Perlman

Chief Executive Officer and President