SEC Comment Letter 0000000000-24-013725 to ONESPAWORLD HOLDINGS Ltd (OSW) (CIK 0001758488) (OSW)
ONESPAWORLD HOLDINGS Ltd (OSW) (CIK 0001758488)
Date: Dec. 13, 2024 · CIK: 0001758488 · Accession: 0000000000-24-013725
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File numbers found in text: 001-38843
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December 13, 2024
Stephen Lazarus
Chief Financial Officer
OneSpaWorld Holdings Limited
Harry B. Sands, Lobosky Management Co. Ltd.
Office Number 2
Pineapple Business Park
Airport Industrial Park
Nassau, Island of New Providence, Commonwealth of The Bahamas
Re:OneSpaWorld Holdings Limited
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-38843
Dear Stephen Lazarus:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services