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UPLOAD Filing

XWELL, Inc.
Date: April 13, 2026 · CIK: 0001410428 · Accession: 0000000000-26-003679

Offering / Registration Process

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File numbers found in text: 333-294835

Date
April 13, 2026
Author
Division of
Form
UPLOAD
Company
XWELL, Inc.

Letter

Re: XWELL, Inc. Registration Statement on Form S-3 Filed April 1, 2026 File No. 333-294835 Dear Ezra T. Ernst:

April 13, 2026

Ezra T. Ernst Chief Executive Officer XWELL, Inc. 254 West 31st Street, 11th Floor New York, NY 10001

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 Kate Beukenkamp at 202-551-3861 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Alla Digilova

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 13, 2026

Ezra T. Ernst
Chief Executive Officer
XWELL, Inc.
254 West 31st Street, 11th Floor
New York, NY 10001

 Re: XWELL, Inc.
 Registration Statement on Form S-3
 Filed April 1, 2026
 File No. 333-294835
Dear Ezra T. Ernst:

 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 Kate Beukenkamp at 202-551-3861 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
cc: Alla Digilova
</TEXT>
</DOCUMENT>