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                             April 26, 2023

       Jeff Whiteside
       Chief Financial Officer
       eXp World Holdings, Inc.
       2219 Rimland Drive, Suite 301
       Bellingham, WA 98226

                                                        Re: eXp World Holdings,
Inc.
                                                            Form 10-K for the
fiscal year ended December 31, 2022
                                                            Filed February 28,
2023
                                                            File No. 001-38493

       Dear Jeff Whiteside:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments 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
       comments apply to your facts and circumstances, please tell us why in
your response.

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

       Form 10-K for the year ended December 31, 2022

       7. Goodwill and Intangible Assets, page 52

   1.                                                   Please tell us your
consideration of including goodwill disclosure by reportable segment.
                                                        Refer to the accounting
guidance in ASC 350-20-50-1.
       14. Segment Information, page 62

   2.                                                   We note your disclosure
that in December 2022, you have determined that you have four
                                                        operating segments and
four reportable segments. We further note that on page 2 you
                                                        disclose that the
United States and Canada operating segments are aggregated into one
                                                        operating segment due
to similarities in the markets, economics and management strategy
                                                        despite disclosing you
have four operating and reportable segments. Finally, we note your
                                                        disclosure on page 26
that in December 22, you have determined that there are four
                                                        operating segments and
three reportable segments. In order to better understand how you
                                                        applied the criteria
under ASC 280-10-50, please address the following in greater detail:
 Jeff Whiteside
eXp World Holdings, Inc.
April 26, 2023
Page 2

                Identify all of your operating segments and explain to us how
those were determined;
              and
                Identify your reportable segments and and explain to us how
those were determined,
              including how you considered the aggregation criteria guidance in
ASC 280-10-50-
              11 and ASC 280-10-55-7A through 7C.


        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.

      You may contact Ameen Hamady at 202-551-3891 or in his absence, Isaac
Esquivel at
202-551-3395 if you have any questions.



FirstName LastNameJeff Whiteside                              Sincerely,
Comapany NameeXp World Holdings, Inc.
                                                              Division of
Corporation Finance
April 26, 2023 Page 2                                         Office of Real
Estate & Construction
FirstName LastName