United States securities and exchange commission logo March 19, 2021 Derek Dewan Chief Executive Officer GEE Group Inc. 7751 Belfort Parkway, Suite 150 Jacksonville, Florida 32256 Re: GEE Group Inc. Registration Statement on Form S-1 Filed March 12, 2021 File No. 333-254235 Dear Mr. Dewan: 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: Angela Dowd