United States securities and exchange commission logo





                 April 7, 2022

       Cara Soffer
       General Counsel
       XpresSpa Group, Inc.
       254 West 31st Street, 11th Floor
       New York, New York 10001

                                                        Re: XpresSpa Group,
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed on March 31,
2022
                                                            File No. 333-264026

       Dear Ms. Soffer:

              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 Janice Adeloye at 202-551-3034 or Jennifer Lopez
Molina at 202-551-
       3792 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Trade & Services