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SEC Comment Letter for ExlService Holdings, Inc. (EXLS) (CIK 0001297989) (EXLS) — Nov 4, 2014

ExlService Holdings, Inc. (EXLS) (CIK 0001297989)
Date: Nov. 4, 2014 · CIK: 0001297989 · Accession: 0000000000-14-054849

Financial Reporting Regulatory Compliance Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
November 4, 2014
Author
/s/ William H. Thompson
Form
UPLOAD
Company
ExlService Holdings, Inc. (EXLS) (CIK 0001297989)

Letter

November 4, 2014 Via E -mail Vishal Chhibbar Chief Financial Officer ExlService Holdings, Inc. 280 Park Avenue, 38th Floor New York, New York 10017

Re: ExlService Holdings, Inc. Form 10-K for the Year Ended December 31, 2013 Filed March 3, 2013 File No. 1 -33089

Dear Chhibbar :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ William H. Thompson

Show Raw Text
November 4, 2014

Via E -mail
Vishal Chhibbar
Chief Financial Officer
ExlService Holdings, Inc.
280 Park Avenue, 38th Floor
New York, New York 10017

Re: ExlService Holdings, Inc.
 Form 10-K for the Year Ended December 31, 2013
Filed March 3, 2013
File No. 1 -33089

Dear Chhibbar :

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We u rge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ William H. Thompson

William H. Thom pson
Accounting Branch Chief

cc:  Nancy Saltzman
 General Counsel