Remark Holdings, Inc.

800 S. Commerce St.

Las Vegas, NV 89106

October 27, 2022

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:    Remark Holdings, Inc.

Registration Statement on Form S-1, as amended

File No. 333-260615

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 October 31, 2022 at 4:00 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 Robert H. Friedman of Olshan Frome Wolosky LLP, counsel to the Registrant, at (212) 451-2220 and that such effectiveness also be confirmed in writing.

Very truly yours,
Remark Holdings, Inc.
REMARK HOLDINGS, INC., as Borrower
By:	/s/ Kai-Shing Tao
	Kai-Shing Tao
	Chief Executive Officer