# EDGAR Filing Document

**Accession Number:** 0001210708
**File Stem:** 0001193125-26-131927
**Filing Date:** 2026-3
**Character Count:** 2972
**Document Hash:** e79718d0ac89102a66c1ff76d16f6fdb
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-131927.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001193125-26-131927

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260330

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Star Equity Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001210708
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-HELP SUPPLY SERVICES [7363]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 593547281
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 53 FOREST AVENUE
- **CITY:** OLD GREENWICH
- **STATE:** CT
- **ZIP:** 06870
- **BUSINESS PHONE:** 2034095628

**MAIL ADDRESS:**
- **STREET 1:** 53 FOREST AVENUE
- **CITY:** OLD GREENWICH
- **STATE:** CT
- **ZIP:** 06870

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Hudson Global, Inc.
- **DATE OF NAME CHANGE:** 20120501

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HUDSON HIGHLAND GROUP INC
- **DATE OF NAME CHANGE:** 20030311

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HUDSON HIGHLAND  INC
- **DATE OF NAME CHANGE:** 20030224

**Star Equity Holdings, Inc.** 

**53 Forest Avenue, Suite 101** 

**Old Greenwich, CT 06870**

March 30, 2026

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

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attn: Rucha Pandit

Re: Star Equity Holdings, Inc.

Registration Statement on Form S-3

Filed March 24, 2026

File No. 333-294548

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "<u>Act</u>"), the undersigned, Star Equity Holdings, Inc., a Delaware corporation (the "<u>Company</u>"), hereby requests that the effective date of the above-referenced registration statement (the "<u>Registration Statement</u>") be accelerated to April 1, 2026, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Baker & Hostetler LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.

Please contact Adam W. Finerman of Baker & Hostetler LLP at (212) 589-4233 or by email at afinerman@bakerlaw.com with any questions you may have concerning this request. We request that we be notified of such effectiveness by a telephone call to Mr. Finerman, and that such effectiveness also be confirmed in writing.

Thank you for your assistance in this matter.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Star Equity Holdings, Inc. | Star Equity Holdings, Inc. |
| By: | *Matthew K. Diamond* |
| Matthew K. Diamond, Chief Accounting Officer | Matthew K. Diamond, Chief Accounting Officer |

---

cc: Adam W. Finerman, Baker & Hostetler LLP