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Correspondence 0001829126-25-000120 from LUXURBAN HOTELS INC. (LUXH, LUXHP) (CIK 0001893311)

LUXURBAN HOTELS INC. (LUXH, LUXHP) (CIK 0001893311)
Date: Jan. 8, 2025 · CIK: 0001893311 · Accession: 0001829126-25-000120

AI Filing Summary & Sentiment

File numbers found in text: 333-283560

Date
January 8, 2025
Author
Not clearly detected
Form
CORRESP
Company
LUXURBAN HOTELS INC. (LUXH, LUXHP) (CIK 0001893311)

Letter

VIA EDGAR Division of Corporate Finance Securities and Exchange Commission Washington, D.C. 20549 RE: LuxUrban Hotels Inc. Registration Statement on Form S-1 File No. 333-283560

Dear Mr. Ruairi Regan:

LuxUrban Hotels Inc. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 1:00 p.m. est, Friday, January 10, 2025, or as soon thereafter as practicable.

Very truly yours,
LUXURBAN HOTELS INC.

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CORRESP
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LUXURBAN HOTELS INC.

2125 Biscayne Blvd Suite 253

Miami, Florida 33137

January 8, 2025

VIA EDGAR

Mr. Ruairi Regan

Division of Corporate Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 RE: LuxUrban Hotels Inc.

Registration Statement on Form S-1

File No. 333-283560

Dear Mr. Ruairi Regan:

LuxUrban Hotels Inc. (the “Company”)
hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced
Registration Statement so that such Registration Statement will become effective as of 1:00 p.m. est, Friday, January 10, 2025, or as
soon thereafter as practicable.

    Very truly yours,

    LUXURBAN HOTELS INC.

    By:
    /s/ Michael James

    Name: Michael James

    Title: Chief Financial Officer