United States securities and exchange commission logo July 8, 2020 Michael D. Pruitt Chief Executive Officer Amergent Hospitality Group, Inc 7621 Little Avenue Suite 414 Charlotte, NC Re: Amergent Hospitality Group, Inc Registration Statement on Form 10-12G Filed April 9, 2020 File No. 000-56160 Dear Mr. Pruitt: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Ruba Qashu