Correspondence 0001493152-25-002571 from Twin Hospitality Group Inc. (TWNP) (CIK 0002011954) (TWNPQ)
Twin Hospitality Group Inc. (TWNP) (CIK 0002011954)
Date: Jan. 16, 2025 · CIK: 0002011954 · Accession: 0001493152-25-002571
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File numbers found in text: 001-42395
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CORRESP
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Twin
Hospitality Group Inc.
5151
Belt Line Road, Suite 1200
Dallas,
Texas 75254
January
16, 2025
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, NE
Washington,
D.C. 20549
Attn: Ms. Rucha Pandit
Mr.
Donald Field
Division
of Corporation Finance
Office
of Trade & Services
Re: Twin
Hospitality Group Inc.
Registration
Statement on Form 10-12B
File
No. 001-42395
Request
for Acceleration of Effectiveness
Dear
Ms. Pandit and Mr. Field:
In
accordance with Rule 12d1-2 promulgated under the Securities Exchange Act of 1934, as amended, Twin Hospitality Group Inc., a Delaware
corporation, hereby respectfully requests that the effective date of its Registration Statement on Form 10-12B (File No. 001-42395) (as
amended, the “Registration Statement”) be accelerated by the U.S. Securities and Exchange Commission to 4:00 p.m., New York
City time, on January 17, 2025, or as soon thereafter as practicable.
If
you have any questions regarding the foregoing, please contact our counsel at Greenberg Traurig, LLP, William Wong at (415) 655-1280.
In addition, it would be greatly appreciated if you could please call Mr. Wong to notify him when the Registration Statement has been
declared effective.
Sincerely,
Twin
Hospitality Group Inc.
By:
/s/
Joseph Hummel
Name:
Joseph
Hummel
Title:
Chief
Executive Officer
cc:
Ken
Kuick, Chief Financial Officer, Twin Hospitality Group Inc.
Clay
Mingus, Chief Legal Officer and Secretary, Twin Hospitality Group Inc.
Mark
Kelson, Esq., Greenberg Traurig, LLP
William Wong, Esq., Greenberg Traurig, LLP