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                              June 4, 2020

       Matthew P. Jordan
       Chief Financial Officer
       RMR Group Inc.
       Two Newton Place
       255 Washington Street, Suite 300
       Newton, MA 02458-1634

                                                        Re: RMR Group Inc.
                                                            Form 10-K for the
Year Ended September 30, 2019
                                                            File No. 001-37616
                                                            Filed November 22,
2019

       Dear Mr. Jordan:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Year Ended September 30, 2019

       Note 2. Summary of Significant Accounting Policies
       Revenue Recognition
       Other Client Company Reimbursable Expenses, page F-11

   1.                                                   You assert here that
based on your evaluation of FASB ASC 606 you have determined
                                                        you control the
services provided by third parties for your Client Companies and account
                                                        for the cost of these
services and the related reimbursement revenue on a gross basis. You
                                                        also disclose: (1)
these transactions include reimbursements that arise from services you
                                                        provide pursuant to
your property management agreements, (2) under each property
                                                        management agreement
you act as managing agent for each Managed Equity REIT, and
                                                        (3) Manage Equity
REIT's are considered to be Client Companies. Please tell us what
                                                        third party services
are provided, who requests the services and how you control the
                                                        services such that you
are the principal and not an agent for these transactions with respect
 Matthew P. Jordan
RMR Group Inc.
June 4, 2020
Page 2
         to (i) Managed Equity REIT's and (ii) other Client Companies.
        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.

       You may contact Amy Geddes at 202-551-3304 or Doug Jones at 202-551-3309
if you
have questions regarding comments on the financial statements, related matters
or any other
questions.



FirstName LastNameMatthew P. Jordan                         Sincerely,
Comapany NameRMR Group Inc.
                                                            Division of
Corporation Finance
June 4, 2020 Page 2                                         Office of Trade &
Services
FirstName LastName