United States securities and exchange commission logo





                         May 8, 2024

       Golnar Khosrowshahi
       Chief Executive Officer
       Reservoir Media, Inc.
       200 Varick Street, Suite 801A
       New York, NY 10014

                                                        Re: Reservoir Media,
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed April 29,
2024
                                                            File No. 333-278985

       Dear Golnar Khosrowshahi:

              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 Kate
Beukenkamp at 202-551-3861 with any questions.




                         Sincerely,


                         Division of Corporation Finance

                         Office of Trade & Services
       cc:                                              David S. Huntington