LUXURBAN HOTELS INC.
2125 Biscayne Blvd | Suite 253
Miami, Florida 33137
June 27, 2023
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
| Re: | Acceleration Request of LuxUrban Hotels Inc. |
| Registration Statement on Form S-1 | |
| Registration No. 333-272803 |
Gentlemen:
In connection with the Registration Statement on Form S-1 of LuxUrban Hotels Inc., the undersigned hereby requests acceleration of the effective date and time of the Registration Statement to 8:00 a.m., EDT, on June 30, 2023, or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933, as amended.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Hunton Andrews Kurth LLP, by telephoning Jim Davidson at (713) 220-3649.
| Very truly yours, | ||
| LUXURBAN HOTELS INC. | ||
| By: | /s/ Brian Ferdinand | |
| Name: Brian Ferdinand | ||
| Title: Chief Executive Officer | ||
