Research Solutions, Inc.
December 29, 2023
VIA EDGAR
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Rucha Pandit, Office of Trade & Services
| Re: | Research Solutions, Inc. Acceleration Request for Registration Statement on Form S-3 File No. 333-276240 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Research Solutions, Inc. hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-276240) be declared effective at 4:00 p.m. Eastern Time on January 2, 2024, or as soon as practicable thereafter.
Once the Registration Statement has been declared effective, please confirm that event with our counsel, Louis Wharton of Stubbs Alderton & Markiles, LLP, by email at lwharton@stubbsalderton.com or by telephone at (818)-444-4509.
| Very truly yours, | ||
| Research Solutions, Inc. | ||
| By: | /s/ William Nurthen | |
| William Nurthen | ||
| Chief Financial Officer | ||