August 29, 2019

Reinier Voigt
Chief Executive Officer
Cool Holdings, Inc.
2001 NW 84th Avenue
Miami, FL 33122

       Re: Cool Holdings, Inc.
           Amendment No. 1 to Preliminary Proxy Statement on Schedule 14A
           Response letter dated August 27, 2019
           File No. 001-32217

Dear Mr. Voigt:

       We have reviewed your August 27, 2019 response to our comment letter and
have the
following comment.

       Please respond to this comment 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
comment applies to your facts and circumstances, please tell us why in your
response.

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

Response letter dated August 27, 2019

General

1.    We may have further comments on your response to prior comment 1 after
you address
      the following:

          Revise your response to clarify whether any of the notes mentioned in
your response
          to the first bullet point or the related warrants are the subject of
proposal 3.
          Expand your response to the fourth bullet point to clarify the basis
for your conclusion
          that investors can evaluate the existing statements in your proxy
statement without
          disclosure regarding how the commitment letter contributes to your
existing sources of
          funds. We note for example your first paragraph on page 16.
          Expand your response regarding your planned deletion of the reference
in the proxy
          statement to Simply Mac to clarify whether you determined that you
will not need
          additional working capital to integrate the acquisition of Simply
Mac. Include the
          basis for your determination.
 Reinier Voigt
Cool Holdings, Inc.
August 29, 2019
Page 2
          Expand your response to the fifth bullet point to clarify whether any
notes to be issued
          pursuant to the commitment letter could be converted if proposal 4
were not approved,
          or whether shareholder approval of the issuance of the notes or the
conversion of the
          notes would be required under a different or future proposal. Also
address in your
          response whether you would have more flexibility to set or adjust the
conversion rate
          of any such notes if proposal 4 is approved.
        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 Geoff Kruczek, Special Counsel, at (202) 551-3641 or
Russell Mancuso,
Branch Chief, at (202) 551-3617 with any questions.



                                                            Sincerely,
FirstName LastNameReinier Voigt
                                                            Division of
Corporation Finance
Comapany NameCool Holdings, Inc.
                                                            Office of
Electronics and Machinery
August 29, 2019 Page 2
cc:       James Guttman
FirstName LastName