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.|
|Title:||Chief Financial Officer|
1624 MARKET ST, SUITE 311 | DENVER, CO 80202 | 646.624.2400 | TOGRP.COM