January 18, 2022
VIA EMAIL AND EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Jason L. Drory, Esq. |
| Division of Corporation Finance |
| Office of Life Sciences |
| Re: | Star Equity Holdings, Inc. Registration Statement on Form S-1 (No. 333-261957) |
Ladies and Gentlemen:
On behalf of Star Equity Holdings, Inc. (the “Company”), we enclose the Company’s request for acceleration of the above-referenced Registration Statement to 5:00 p.m., Eastern time, on Wednesday, January 19, 2022, or as soon as possible thereafter.
Please advise the undersigned of the effectiveness of the Registration Statement.
| Very truly yours, | |
/s/ Spencer G. Feldman | |
| Spencer G. Feldman |
| cc: | Mr. Jeffrey E. Eberwein |
STAR EQUITY HOLDINGS, INC.
53 Forest Avenue, Suite 101
Old Greenwich, Connecticut 06870
January 18, 2022
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Jason L. Drory, Esq. |
| Division of Corporation Finance |
| Office of Life Sciences |
| Re: | Star Equity Holdings, Inc. Registration Statement on Form S-1 (No. 333-261957) |
Ladies and Gentlemen:
Star Equity Holdings, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that it will become effective at 5:00 p.m., Eastern time, on Wednesday, January 19, 2022, or as soon as possible thereafter.
| Very truly yours, | ||
| STAR EQUITY HOLDINGS, INC. | ||
| By: | /s/ Jeffrey E. Eberwein | |
| Jeffrey E. Eberwein | ||
| Executive Chairman | ||