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TRAVELZOO

Regulatory Filings Feb 10, 2023

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CORRESP 1 filename1.htm html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd" Document created using Wdesk Copyright 2023 Workiva Document

Travelzoo

590 Madison Avenue, 35th Floor

New York, New York 10022

(212) 516-1300

February 10, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Brian Fetterolf

Re: Travelzoo

Registration Statement on Form S-3

File No. 333-269563

To the addressees set forth above:

Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, the undersigned, on behalf of Travelzoo, respectfully requests that the effective date of the Registration Statement on Form S-3 referred to above be accelerated so that it will become effective at 9:00 A.M. Eastern Time on February 15, 2023, or as soon as practicable thereafter.

If you have any questions or require additional information, please contact Christina Sindoni Ciocca, Esq., General Counsel and Head of Global Functions at Travelzoo, at 646-889-1857. Thank you for your assistance and cooperation in this matter.

Very truly yours,
Travelzoo
By: /s/ Christina Sindoni Ciocca
Christina Sindoni Ciocca
General Counsel and Head of Global Functions

cc: Wayne Lee, Travelzoo

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