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CORRESP
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 Document Direct Digital Holdings, Inc. 1177 West Loop South, Suite 1310 Houston, Texas 77027   VIA EDGAR   May 26, 2026   Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Washington, D.C. 20549   Re:      Direct Digital Holdings, Inc. Registration Statement on Form S-1 File No. 333-295414     Request for Acceleration of Effective Date   Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Direct Digital Holdings, Inc. (the “ Company ”) hereby requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement on Form S-1, as amended (the “ Registration Statement ”) so that the Registration Statement will be declared effective as of 4:05 p.m. Eastern time on May 27, 2026, or as soon as practicable thereafter. The Company hereby authorizes Stephen Older and Andrew Terjesen, both of whom are attorneys at the Company’s outside legal counsel, McGuireWoods LLP, to orally modify or withdraw this request for acceleration. Once the Registration Statement has been declared effective, please orally confirm that event with Mr. Older at (212) 548-2122, or in his absence, Mr. Terjesen at (919) 835-5977.   Thank you for your assistance in this matter.                                          Very truly yours,                                              Direct Digital Holdings, Inc.                                              /s/ DIANA P. DIAZ                                      Name: Diana P. Diaz                              Title: Chief Financial Officer   cc (via email): Stephen Older and Andrew Terjesen, McGuireWoods LLP