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                          May 17, 2024

       Howard Lutnick
       Executive Chairman
       Newmark Group, Inc.
       125 Park Avenue
       New York, NY10017

                                                        Re: Newmark Group, Inc.
                                                            Registration
Statement on Form S-4
                                                            Filed May 10, 2024
                                                            File No. 333-279341

       Dear Howard Lutnick:

              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 Kibum
Park at 202-551-6836 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Real Estate & Construction
       cc:                                              Howard A. Kenny, Esq.