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Correspondence 0001104659-23-105315 from XWELL, Inc. (XWEL)

XWELL, Inc.
Date: Sept. 29, 2023 · CIK: 0001410428 · Accession: 0001104659-23-105315

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File numbers found in text: 333-273726

Date
September 29, 2023
Author
/s/ Cara Soffer
Form
CORRESP
Company
XWELL, Inc.

Letter

VIA EDGAR Securities and Exchange Commission Attention: Brian Fetterolf at 202-551-6613 Re: XWELL, Inc. Registration Statement on Form S-3 Filed August 4, 2023 (Commission File No. 333-273726)

Dear Sir or Madam:

In accordance with Rule 461 under the Securities Act of 1933, as amended, XWELL, Inc. (the “Company”) hereby requests that the Registration Statement referred to above be declared effective on Friday, September 29, 2023 at 4:30 p.m. E.T. or as soon thereafter as shall be practicable.

Very truly yours,
/s/ Cara Soffer

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CORRESP
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XWELL, INC.

254 West 31st Street, 11th Floor

New York, New York 10001

September 29, 2023

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Brian Fetterolf at 202-551-6613

    Re:
    XWELL, Inc.

    Registration Statement on Form S-3

    Filed August 4, 2023

    (Commission File No. 333-273726)

Dear Sir or Madam:

In accordance with Rule 461 under the Securities Act of 1933, as amended,
XWELL, Inc. (the “Company”) hereby requests that the Registration Statement referred to above be declared effective on Friday,
September 29, 2023 at 4:30 p.m. E.T. or as soon thereafter as shall be practicable.

Very truly yours,

/s/ Cara Soffer

    By:
    Cara Soffer

    General Counsel

    cc:
    Robert J.
    Endicott

    Bryan Cave
    Leighton Paisner LLP