SEC Comment Letter 0000000000-23-004771 to Mondee Holdings, Inc. (MOND) (CIK 0001828852)
Mondee Holdings, Inc. (MOND) (CIK 0001828852)
Date: May 8, 2023 · CIK: 0001828852 · Accession: 0000000000-23-004771
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File numbers found in text: 333-271532
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United States securities and exchange commission logo
May 8, 2023
Prasad Gundumogula
Chief Executive Officer
Mondee Holdings, Inc.
10800 Pecan Park Blvd.
Austin, Texas 78750
Re:Mondee Holdings, Inc.
Registration Statement on Form S-1
Filed May 1, 2023
File No. 333-271532
Dear Prasad Gundumogula:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Claudia Rios, Staff Attorney, at (202) 551-8770 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Michael Lee, Esq.