Correspondence 0000950142-24-001306 from Reservoir Media, Inc. (RSVR, RSVRW) (CIK 0001824403) (RSVR)
Reservoir Media, Inc. (RSVR, RSVRW) (CIK 0001824403)
Date: May 8, 2024 · CIK: 0001824403 · Accession: 0000950142-24-001306
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File numbers found in text: 333-278985
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CORRESP 1 filename1.htm Reservoir Media, Inc. 200 Varick Street, Suite 801A New York, NY 10014 May 8, 2024 VIA EDGAR Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Kate Beukenkamp Division of Corporation Finance Office of Trade & Services Reservoir Media, Inc. Registration Statement on Form S-3 (File No. 333-278985) Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement on Form S-3 of Reservoir Media, Inc. (the “Company”) be accelerated to May 10, 2024 at 4:00 p.m. New York City time or as soon thereafter as may be practicable. We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact David S. Huntington of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3124. ***** Very truly yours, By: /s/ Jim Heindlmeyer Name: Jim Heindlmeyer Title: Chief Financial Officer