Re:
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Drive Shack Inc.
Registration Statement on Form S-3
File No. 333-251671
Filed December 23, 2020
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Very truly yours,
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DRIVE SHACK INC.
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By:
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/s/ Lawrence A. Goodfield, Jr.
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Name:
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Lawrence A. Goodfield, Jr.
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Title:
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Chief Accounting
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Officer & Treasurer
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cc:
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Skadden, Arps, Slate, Meagher & Flom LLP
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