0001104659-22-122463.txt : 20221230 0001104659-22-122463.hdr.sgml : 20221230 20221128165534 ACCESSION NUMBER: 0001104659-22-122463 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20221128 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Target Hospitality Corp. CENTRAL INDEX KEY: 0001712189 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS, ROOMING HOUSE, CAMPS & OTHER LODGING PLACES [7000] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9320 LAKESIDE BLVD. STREET 2: SUITE 300 CITY: THE WOODLANDS STATE: TX ZIP: 77381 BUSINESS PHONE: 832 709-2563 MAIL ADDRESS: STREET 1: 9320 LAKESIDE BLVD. STREET 2: SUITE 300 CITY: THE WOODLANDS STATE: TX ZIP: 77381 FORMER COMPANY: FORMER CONFORMED NAME: Platinum Eagle Acquisition Corp. DATE OF NAME CHANGE: 20170718 CORRESP 1 filename1.htm

Target Hospitality Corp.
9320 Lakeside Boulevard, Suite 300

The Woodlands, TX 77381

November 28, 2022

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attn:	Nana McLean
	Ruairi Regan

Re:	Target Hospitality Corp.
	Registration Statement on Form S-4 (File No. 333-268474)

Ladies and Gentlemen:

On behalf of Target Hospitality Corp. (the “Company”), the undersigned hereby requests, pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, that the effective time of the Registration Statement on Form S-4 (File No. 333-268474) (the “Registration Statement”) of the Company be accelerated to 4:00 p.m. on Wednesday, November 30, 2022, or as soon as practicable thereafter. The Company respectfully requests that you notify Jeffrey J. Pellegrino of such effectiveness by a telephone call to (212) 610-6463.

Please contact Jeffrey J. Pellegrino at Allen & Overy LLP at (212) 610-6463 if you have any questions concerning this matter. Thank you for your continued attention to this matter.

Very truly yours,

TARGET HOSPITALITY CORP.

By:	/s/ Heidi D. Lewis
	Name:	Heidi D. Lewis
	Title:	Executive Vice President, General Counsel and Secretary

cc: Jeffrey J. Pellegrino, Esq.