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Celsius Holdings, Inc.

2424 N. Federal Highway, Suite 208

Boca Raton, Florida 33431

January 31, 2019

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 “F” Street, N.E.

Washington, D.C. 20549-3629

Attention: Mr. Ruairi Regan

	Re:	Celsius Holdings, Inc. (the “Company”)
		Registration Statement on Form S-3, as amended,
		File No. 333-228888

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the Company respectfully requests that the effective date of the Registration Statement is accelerated so that it will become effective at 4:00 p.m. Eastern Time on Friday, February 1, 2019, or as soon thereafter as practicable.

If you have any further questions or comments, kindly contact the undersigned at (561) 276-2239 or our counsel, Dale S. Bergman, Esq. of Gutiérrez Bergman Boulris, PLLC at (305) 358-5100.

Very truly yours,

CELSIUS HOLDINGS, INC.

By:	/s/ John Fieldly
	John Fieldly
	Chief Executive Officer