# EDGAR Filing Document

**Accession Number:** 0001368365
**File Stem:** 0001368365-23-000014
**Filing Date:** 2023-2
**Character Count:** 2140
**Document Hash:** 83afa243389571a3105a3bb198e0901d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001368365-23-000014.hdr.sgml**: 20230602

**ACCESSION NUMBER**: 0001368365-23-000014

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230214

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** REMARK HOLDINGS, INC.
- **CENTRAL INDEX KEY:** 0001368365
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMMUNICATION SERVICES, NEC [4899]
- **IRS NUMBER:** 331135689
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 800 S COMMERCE ST
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89106
- **BUSINESS PHONE:** 7027019514

**MAIL ADDRESS:**
- **STREET 1:** 800 S COMMERCE ST
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89106

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Remark Media, Inc.
- **DATE OF NAME CHANGE:** 20120103

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HSW International, Inc.
- **DATE OF NAME CHANGE:** 20060706

**Remark Holdings, Inc.**

800 S. Commerce St.

Las Vegas, NV 89106

February 14, 2023

**<u>VIA EDGAR</u>**

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:&nbsp;&nbsp;&nbsp;&nbsp;Remark Holdings, Inc.

Registration Statement on Form S-1, as amended

File No. 333-269286

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned Registrant under the above-referenced Registration Statement hereby requests acceleration of the effective date of the Registration Statement to February 14, 2023 at 5:00 p.m., New York time, or as soon thereafter as practicable.

We request that we be notified of such effectiveness by a telephone call to Honghui Yu of Olshan Frome Wolosky LLP, counsel to the Registrant, at (212) 451-2294 and that such effectiveness also be confirmed in writing.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Remark Holdings, Inc. | Remark Holdings, Inc. |
| By: | */s/ Kai-Shing Tao* |
|  | Kai-Shing Tao |
|  | Chief Executive Officer |

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