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                          April 29, 2024

       Shanoop Kothari
       Chief Executive Officer
       LuxUrban Hotels Inc.
       2125 Biscayne Blvd
       Suite 253
       Miami, FL 33137

                                                        Re: LuxUrban Hotels
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed April 23,
2024
                                                            File No. 333-278883

       Dear Shanoop Kothari :

              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 Stacie
Gorman at 202-551-3585 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Real Estate & Construction
       cc:                                              Brian L. Ross, Esq.