SEC Comment Letter 0000000000-23-008699 to XWELL, Inc. (XWEL)
XWELL, Inc.
Date: Aug. 10, 2023 · CIK: 0001410428 · Accession: 0000000000-23-008699
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-273726
Letter
United States securities and exchange commission logo August 10, 2023 Scott Milford Chief Executive Officer XWELL, Inc. 254 West 31st Street, 11th Floor New York, New York 10001 Re:XWELL, Inc. Registration Statement on Form S-3 Filed August 4, 2023 File No. 333-273726 Dear Scott Milford: 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 Brian Fetterolf at 202-551-6613 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Robert Endicott
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United States securities and exchange commission logo
August 10, 2023
Scott Milford
Chief Executive Officer
XWELL, Inc.
254 West 31st Street, 11th Floor
New York, New York 10001
Re:XWELL, Inc.
Registration Statement on Form S-3
Filed August 4, 2023
File No. 333-273726
Dear Scott Milford:
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 Brian Fetterolf at 202-551-6613 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Robert Endicott