Correspondence 0001829126-23-006019 from LUXURBAN HOTELS INC. (LUXH, LUXHP) (CIK 0001893311)
LUXURBAN HOTELS INC. (LUXH, LUXHP) (CIK 0001893311)
Date: Sept. 8, 2023 · CIK: 0001893311 · Accession: 0001829126-23-006019
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File numbers found in text: 333-274308
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CORRESP
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LUXURBAN HOTELS INC.
2125 Biscayne Blvd | Suite 253
Miami, Florida 33137
September 8, 2023
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Re:
Acceleration Request of LuxUrban Hotels Inc.
Registration Statement on Form S-3
Registration No. 333-274308
Ladies and Gentlemen:
In connection with the Registration
Statement on Form S-3 of LuxUrban Hotels Inc., the undersigned hereby requests acceleration of the effective date and time of the Registration
Statement to 9:30 a.m., EDT, on September 13, 2023, or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of
1933, as amended.
Once
the Registration Statement has been declared effective, please orally confirm that event with our counsel, Hunton Andrews Kurth LLP, by
telephoning Jim Davidson at (713) 220-3649.
Very truly yours,
LUXURBAN HOTELS INC.
By:
/s/ Brian Ferdinand
Name:
Brian Ferdinand
Title:
Chief Executive Officer