November 17, 2021




U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549


Attention: Janice Adeloye

    Re:   The ONE Group Hospitality, Inc.

Registration Statement on Form S-3

Filed on November 10, 2021

        File No. 333-260947
        Request for Acceleration


Dear Ms. Adeloye:


Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, The ONE Group Hospitality, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-260947), so that it may become effective on November 17, 2021 or as soon as practicable thereafter.


Please call Tyler Loy of the Registrant at (646) 624-2400 with any comments or questions regarding this matter.


  Very truly yours,
  The ONE Group Hospitality, Inc.
  By: /s/Tyler Loy
  Name: Tyler Loy
  Title: Chief Financial Officer



1624 MARKET ST, SUITE 311 | DENVER, CO 80202 | 646.624.2400 | TOGRP.COM