Waitr Holdings Inc.
844 Ryan Street, Suite 300
Lake Charles, Louisiana 70601
April 24, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Scott M. Anderegg
| Re: | Waitr Holdings Inc. | |
| Registration Statement on Form S-3 | ||
| Filed April 4, 2019 | ||
| File No. 333-230721 | |
Dear Mr. Anderegg:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Waitr Holdings Inc. (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. EDT on Friday, April 26, 2019, or as soon as thereafter practicable.
| Very truly yours, |
| /s/ Damon Schramm |
| Damon Schramm |
| Chief Legal Officer |
| cc: | Winston & Strawn LLP |