CORRESP 1 filename1.htm

 

 

10737 Cutten Road, Houston, Texas 77066   281-397-6730 - phone
    281-397-6765 - fax

 

June 1, 2021

 

VIA E-MAIL: FieldD@SEC.GOV

 

Donald Field

Division of Corporation Finance

Office of Trade & Services

United States Securities and Exchange Commission

100 F. Street NE

Washington, D.C. 20549

 

  Re: RCI Hospitality Holdings, Inc.
    Registration Statement on Form S-3
    Filed May 14, 2021
    File No. 333-256158

 

Dear Mr. Field:

 

On behalf of RCI Hospitality Holdings, Inc. (the “Company”), and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, I hereby request that the effectiveness of the Registration Statement referred to above be accelerated to 4:00 p.m., Eastern Time on June 3, 2021, or as soon thereafter as practicable.

 

If you have any questions or need any additional information, please contact Robert D. Axelrod of Axelrod & Smith at (713) 861-1996 x 2 or me at (281) 397-6730. I thank you in advance for your attention to this matter.

 

  Very truly yours,
     
  By: /s/ Eric Langan, President
    Eric Langan, President