United States securities and exchange commission logo August 12, 2020 Merrick Okamoto Chief Executive Officer Marathon Patent Group, Inc. 1180 North Town Center Drive, Suite 100 Las Vegas, NV 89144 Re: Marathon Patent Group, Inc. Registration Statement on Form S-3 Filed August 6, 2020 File No. 333-241688 Dear Mr. Okamoto: This is to advise you that we have not reviewed and will not review your registration statement. 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 Ronald (Ron) Alper at 202-551-3329 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Jolie Kahn