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                 July 12, 2022

       Matthew Diamond
       Chief Financial Officer
       Hudson Global, Inc.
       53 Forest Avenue, Suite 102
       Old Greenwich, CT 06870

                                                        Re: Hudson Global, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed June 30, 2022
                                                            File No. 333-265936

       Dear Mr. Diamond :

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

              Please contact Janice Adeloye at 202-551-3034 or Taylor Beech at
202-551-4515 with
       any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Trade & Services