LUXURBAN HOTELS INC.

2125 Biscayne Blvd Suite 253

Miami, Florida 33137

January 8, 2025

VIA EDGAR

Mr. Ruairi Regan

Division of Corporate Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

RE: LuxUrban Hotels Inc.

Registration Statement on Form S-1

File No. 333-283560

Dear Mr. Ruairi Regan:

LuxUrban Hotels Inc. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 1:00 p.m. est, Friday, January 10, 2025, or as soon thereafter as practicable.

Very truly yours,
LUXURBAN HOTELS INC.
By:	/s/ Michael James
	Name: Michael James
	Title: Chief Financial Officer