TEXT-EXTRACT 2 filename2.txt May 23, 2019 Stephen Merkel Executive Vice President and Chief Legal Officer Newmark Group, Inc. 125 Park Avenue New York, New York 10017 Re: Newmark Group, Inc. Registration Statement on Form S-4 Filed May 20, 2019 File No. 333-231616 Dear Mr. Merkel: 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 Jennifer Gowetski at 202-551-3401 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate and Commodities