United States securities and exchange commission logo

                 August 4, 2022

       Jim Heindlmeyer
       Chief Financial Officer
       Reservoir Media, Inc.
       75 Varick Street, 9th Floor
       New York, New York 10013

                                                        Re: Reservoir Media,
Statement on Form S-3
                                                            Filed on July 28,
                                                            File No. 333-266370

       Dear Mr. Heindlmeyer :

              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 Brian Fetterolf
at 202-551-6613 with
       any questions.


                 Division of Corporation Finance

                 Office of Trade & Services