October 10, 2018
President and Chief Executive Officer
One Horizon Group, Inc.
34 South Molton Street
London W1K 5RG
Re: One Horizon Group, Inc.
Registration Statement on Form S-3
Filed October 9, 2018
File No. 333-227760
Dear Mr. White:
This is to advise you that we have not reviewed and will not review your
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 William Mastrianna, Attorney-Adviser, at (202) 551-3778
cc: Vincent McGill