CORRESP Filing
XWELL, Inc.
Date: April 14, 2026 · CIK: 0001410428 · Accession: 0001104659-26-043168
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294835
Letter
XWELL, Inc.
254 West 31st Street, 11th Floor
New York, New York 10001
April 14, 2026
VIA EDGAR
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
Washington, D.C. 20549
Attention: Kate Beukenkamp
Re:
XWELL, Inc.
Registration Statement on Form S-3
Originally filed on April 1, 2026
File No. 333-294835 (the “Registration Statement”)
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, XWELL, Inc. (the “Company”), hereby respectfully requests acceleration of the effective date of the Registration Statement, so that it may become effective at 5:00 p.m., Eastern Time, on April 15, 2026, or as soon thereafter as practicable.
Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Alla Digilova, Esq. at (212) 659-4993.
Very truly yours,
XWELL, Inc.
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CORRESP
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XWELL, Inc.
254 West 31st Street, 11th Floor
New York, New York 10001
April 14, 2026
VIA EDGAR
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
Washington, D.C. 20549
Attention:
Kate Beukenkamp
Re:
XWELL, Inc.
Registration Statement on Form S-3
Originally filed on April 1, 2026
File No. 333-294835 (the “Registration Statement”)
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 of the
Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act
of 1933, as amended, XWELL, Inc. (the “Company”), hereby respectfully requests acceleration of the effective
date of the Registration Statement, so that it may become effective at 5:00 p.m., Eastern Time, on April 15, 2026, or as soon thereafter
as practicable.
Should any member of the staff
of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention:
Alla Digilova, Esq. at (212) 659-4993.
Very truly yours,
XWELL, Inc.
By:
/s/ Ezra T. Ernst
Ezra T. Ernst
President and Chief Executive Officer
cc:
Alla Digilova, Esq., Haynes and Boone, LLP