United States securities and exchange commission logo June 4, 2021 Manny Hilario Chief Executive Officer ONE Group Hospitality, Inc. 1624 Market Street, Suite 311 Denver, Colorado 80202 Re: ONE Group Hospitality, Inc. Registration Statement on Form S-3 Filed May 27, 2021 File No. 333-256527 Dear Mr. Hilario: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Daniel Morris at (202) 551-3314 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: James Kearney