ONETRAVEL HOLDINGS, INC.
                        6836 Morrison Boulevard Suite 200
                               Charlotte, NC 28211

August 5, 2005

Via EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn:  Jennifer Gowetski

                  Re:      OneTravel Holdings, Inc.
                           Registration Statement on Form S-3
                           Registration No. 333-124931

Dear Ms. Gowetski:

         Pursuant to Rule 461 under the Securities Act of 1933, as amended,
OneTravel Holdings, Inc. hereby respectfully requests that the Securities and
Exchange Commission take such action as may be necessary and proper in order
that the above-referenced Registration Statement on Form S-3 may be declared
effective on August 5, 2005, at 4:30 p.m., Eastern Daylight time, or as soon
thereafter as possible, subject to prior telephone confirmation.

         OneTravel Holdings, Inc. hereby acknowledges that:

         1. Should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the Commission
from taking any action with respect to the filing;

         2. The action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not relieve the
company from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and

         3. The company may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States.

                                Very truly yours,

                                OneTravel Holdings, Inc.

                                By: /s/ Marc E. Bercoon
                                    --------------------------------
                                    Marc E. Bercoon,
                                    President
cc:    The American Stock Exchange