Correspondence 0001104659-22-125193 from Mondee Holdings, Inc. (MOND) (CIK 0001828852)

Mondee Holdings, Inc. (MOND) (CIK 0001828852)
Date: Dec. 7, 2022 · CIK: 0001828852 · Accession: 0001104659-22-125193

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AI Filing Summary & Sentiment

File numbers found in text: 333-268198

Date

December 7, 2022

Author

Form

CORRESP

Company

Mondee Holdings, Inc. (MOND) (CIK 0001828852)

Letter

VIA EDGAR Division of Corporation Finance Office of Manufacturing Attn: Timothy S. Levenberg Re: Mondee Holdings, Inc. Registration Statement on Form S-1 File No. 333-268198

Dear Mr. Levenberg:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, MONDEE HOLDINGS, INC., a Delaware corporation, hereby respectfully requests that the effective date of the above-captioned registration statement on Form S-1 (the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m., Eastern Time, on December 9, 2022, or as soon as practicable thereafter.

Please contact Michael S. Lee (michael.lee@reedsmith.com / telephone: (212) 549-0358) of Reed Smith LLP with any questions and please notify when this request for acceleration has been granted.

[Signature Page Follows]

Sincerely,
By:
/s/ Dan Figenshu

Show Raw Text

CORRESP
1
filename1.htm

MONDEE HOLDINGS, INC.

10800 Pecan Park Blvd.

Suite 315

Austin, TX 78750

December 7, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attn: Timothy S. Levenberg

    Re:
    Mondee Holdings, Inc.

    Registration Statement on Form S-1

    File No. 333-268198

Dear Mr. Levenberg:

Pursuant to Rule 461 under the Securities Act
of 1933, as amended, MONDEE HOLDINGS, INC., a Delaware corporation, hereby respectfully requests that the effective date of the above-captioned
registration statement on Form S-1 (the “Registration Statement”) be accelerated so that the Registration Statement
will become effective at 4:00 p.m., Eastern Time, on December 9, 2022, or as soon as practicable thereafter.

Please contact Michael S. Lee (michael.lee@reedsmith.com
/ telephone: (212) 549-0358) of Reed Smith LLP with any questions and please notify when this request for acceleration has been granted.

[Signature Page Follows]

    Sincerely,

    By:
    /s/ Dan Figenshu

    Name:
     Dan Figenshu

    Title:
    Chief Financial Officer

    cc:
    Michael S. Lee, Lynwood E. Reinhardt, Panos Katsambas, Reed Smith LLP

[Signature Page to Acceleration Request]

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