LUXURBAN HOTELS INC.
2125 Biscayne Blvd Suite 253
Miami, Florida 33137
January 8, 2025
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. 333-283560
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 1:00 p.m. est, Friday, January 10, 2025, or as soon thereafter as practicable.
| Very truly yours, | ||
| LUXURBAN HOTELS INC. | ||
| By: | /s/ Michael James | |
| Name: Michael James | ||
| Title: Chief Financial Officer | ||