LUXURBAN HOTELS INC.
2125 Biscayne Blvd Suite 253
Miami, Florida 33137
November 5, 2024
VIA EDGAR
Mr. Ruairi Regan
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| RE: | LuxUrban Hotels Inc. |
Registration Statement on Form S-1
File No. 333-282551
Dear Mr. Ruairi Regan:
LuxUrban Hotels Inc. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 10:00 a.m., Thursday, November 7, 2024, or as soon thereafter as practicable.
| Very truly yours, | |||
| LUXURBAN HOTELS INC. | |||
| By: | /s/ Michael James | ||
| Name: | Michael James | ||
| Title: | Chief Financial Officer | ||