TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 23, 2022 Evan Sohn Chief Executive Officer Recruiter.com Group, Inc. 500 Seventh Avenue New York, New York 10018 Re: Recruiter.com Group, Inc. Registration Statement on Form S-3 Filed September 16, 2022 File No. 333-267470 Dear Mr. Sohn: 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 Matthew Crispino, Staff Attorney, at (202) 551-3456 or Joshua Shainess, Legal Branch Chief, at (202) 551-7951 with any questions. Sincerely, Division of Corporation Finance Office of Technology