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SEC Company Response from ExlService Holdings, Inc. (EXLS) (CIK 0001297989) (EXLS) — Feb 1, 2017

ExlService Holdings, Inc. (EXLS) (CIK 0001297989)
Date: Feb. 1, 2017 · CIK: 0001297989 · Accession: 0001144204-17-005214

Regulatory Compliance Financial Reporting Internal Controls

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Referenced dates: January 19, 2017

Date
January 31, 2017
Author
/s/ Nancy Saltzman
Form
CORRESP
Company
ExlService Holdings, Inc. (EXLS) (CIK 0001297989)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: William H. Thomson, Accounting Branch Chief RE: ExlService Holdings, Inc. Form 10-K for Fiscal Year Ended December 31, 2015 Filed February 26, 2016 File No. 1-33089

Dear Mr. Thomspon and Ms. Meadows:

ExlService Holdings, Inc. (the “Company”) is sending this letter to confirm the extension of time to respond to the comment letter dated January 19, 2017 from the staff (the “Staff”) of the Securities and Exchange Commission’s Division of Corporation Finance relating to the Company’s Annual Report on Form 10-K for the year ended December 31, 2015. As per a discussion with Ms. Meadows on January 30, 2017, this letter confirms that the agreed deadline for the Company to file its written response to the Staff’s comment letter is February 9, 2017. Please contact me at (212) 277-7103 with any questions or concerns.

Sincerely,
/s/ Nancy Saltzman

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CORRESP
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ExlService Holdings, Inc.

280 Park Avenue, 38th Floor

New York, New York 10017

January 31, 2017

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street N.E.

Mail Stop 3561

Washington, D.C. 20549

    Attention:
    William H. Thomson, Accounting Branch Chief

    Ta Tanisha Meadows, Staff Accountant

    RE:
    ExlService Holdings, Inc.

    Form 10-K for Fiscal Year Ended December 31, 2015

    Filed February 26, 2016

    File No. 1-33089

Dear Mr. Thomspon and Ms. Meadows:

ExlService Holdings, Inc. (the “Company”)
is sending this letter to confirm the extension of time to respond to the comment letter dated January 19, 2017 from the staff
(the “Staff”) of the Securities and Exchange Commission’s Division of Corporation Finance relating to the Company’s
Annual Report on Form 10-K for the year ended December 31, 2015.  As per a discussion with Ms. Meadows on January 30,
2017, this letter confirms that the agreed deadline for the Company to file its written response to the Staff’s comment letter
is February 9, 2017.  Please contact me at (212) 277-7103 with any questions or concerns.

Sincerely,

/s/ Nancy Saltzman

Nancy Saltzman

Executive Vice President, General Counsel,

Chief Compliance Officer & Corporate Secretary

 cc: Vishal Chhibbar, ExlService Holdings, Inc.

Stephen Older, McGuireWoods LLP