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MONDEE HOLDINGS, INC.

10800 Pecan Park Blvd.

Suite 315

Austin, TX 78750

 

May 9, 2023

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, D.C. 20549

Attn: Claudia Rios

 

			Re:			Mondee Holdings, Inc.
						Registration Statement on Form S-1
						File No. 333-271532

 

Dear Ms. Rios:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, MONDEE HOLDINGS, INC., a Delaware corporation, hereby respectfully requests that the effective date of the above-captioned registration statement on Form S-1 (the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m., Eastern Time, on May 10, 2023, or as soon as practicable thereafter.

 

Please contact Michael S. Lee (michael.lee@reedsmith.com / telephone: (212) 549-0358) of Reed Smith LLP with any questions and please notify when this request for acceleration has been granted.

 

[Signature Page Follows]

 

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			Sincerely,
			By:			/s/ Jesus Portillo
			Name:			Jesus Portillo
			Title:			Chief Financial Officer

 

cc:			Michael S. Lee, Lynwood E. Reinhardt, Panos Katsambas, Reed Smith LLP

 

[Signature Page to Acceleration Request]