UPLOAD Filing
XWELL, Inc.
Date: April 13, 2026 · CIK: 0001410428 · Accession: 0000000000-26-003679
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File numbers found in text: 333-294835
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<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>