United States securities and exchange commission logo
July 24, 2020
Douglas Satzman
Chief Executive Officer
XpresSpa Group, Inc.
254 West 31st Street, 11th Floor
New York, New York 10001
Re: XpresSpa Group,
Inc.
Registration
Statement on Form S-3
Filed July 17, 2020
File No. 333-239913
Dear Mr. Satzman:
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
Katherine Bagley at (202) 551-2545 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Daniel A. Bagliebter,
Esq.