May 25, 2018

 

VIA EDGAR

 

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

 

Attention: Sonia Bednarowski

         
         
    Re:   The ONE Group Hospitality, Inc.
       

Registration Statement on Form S-3

Filed on May 21, 2018

        File No. 333-225073
         
        Request for Acceleration

Dear Ms. Bednarowski:

 

Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, The ONE Group Hospitality, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-225073), so that it may become effective at 9:30 am (Washington, D.C. time) on May 30, 2018 or as soon as practicable thereafter.

 

Please call Linda Siluk 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/Linda Siluk  
    Name:   Linda Siluk  
    Title:   Interim Chief Financial Officer  

 

 

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