December 20, 2024

Robert Arigo
Chief Executive Officer
LuxUrban Hotels Inc.
2125 Biscayne Blvd, Suite 253
Miami, FL 33137

       Re: LuxUrban Hotels Inc.
           Registration Statement on Form S-1
           Filed December 2, 2024
           File No. 333-283560
Dear Robert Arigo:

       We have conducted a limited review of your registration statement and
have the
following comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Registration Statement on Form S-1 filed December 2, 2024
Selling Stockholders, page 15

1.     Please disclose in this section how each of the selling stockholders
acquired the shares
       being offered for resale, as it appears that not all the private
placements are described.
       For each entity, identify in the footnotes to the table the natural
persons who have
       voting or dispositive power over the shares being offered. Clarify
whether any of the
       selling stockholders have had within the past three years any position,
office or other
       material relationship with the registrant or any of its predecessors or
affiliates.
       See Item 507 of Regulation S-K.
Incorporation of Information by Reference, page 20

2.     Please revise your incorporation by reference disclosure to include your
Forms 10-Q
       for the quarters ended March 31, June 30, and September 30, 2024.
 December 20, 2024
Page 2

        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

      Please contact Ronald (Ron) E. Alper at 202-551-3329 or Brigitte Lippmann
at 202-
551-3713 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction
cc:   Brian Ross