October 10, 2018 Mark White President and Chief Executive Officer One Horizon Group, Inc. 34 South Molton Street London W1K 5RG United Kingdom 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 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 William Mastrianna, Attorney-Adviser, at (202) 551-3778 with any questions. Sincerely, Division of Corporation Finance Office of Telecommunications cc: Vincent McGill