United States securities and exchange commission logo

                 October 21, 2021

       David Galainena
       Executive Vice President, General Counsel
       Hertz Global Holdings, Inc
       8501 Williams Road
       Estero, Florida 33928

                                                        Re: Hertz Global
Holdings, Inc
Statement on Form S-1
                                                            Filed October 15,
                                                            File No. 333-260290

       Dear Mr. Galainena:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Janice Adeloye at 202-551-3034 or Erin Jaskot at
202-551-3442 with any


                 Division of Corporation Finance

                 Office of Trade & Services
       cc:                                              Colin Diamond