Correspondence 0001213900-23-012091 from AgileThought, Inc. (AGILQ) (CIK 0001790625)
AgileThought, Inc. (AGILQ) (CIK 0001790625)
Date: Feb. 15, 2023 · CIK: 0001790625 · Accession: 0001213900-23-012091
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File numbers found in text: 333-269519
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CORRESP
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AGILETHOUGHT, INC.
222 W. Las Colinas Blvd.
Suite 1650E
Irving, Texas 75039
February 15, 2023
VIA EDGAR
Division of Corporation Finance
Office of Trade and Services
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kate Beukenkamp
Re:
AgileThought, Inc.
Registration Statement on Form S-3
File Number 333-269519
Ladies and Gentlemen:
Pursuant to Rule 461 under the
Securities Act of 1933, as amended, AgileThought, Inc. (the “Company”) hereby requests that the effectiveness of
the above-referenced Registration Statement on Form S-3, as amended (the “Registration Statement”), be accelerated so that
it will become effective at 5:00 p.m. Eastern time on February 16, 2023, or as soon thereafter as practicable or at such later time as
the Company may orally request via telephone call to the staff of the United States Securities and Exchange Commission.
Once the Registration Statement
has been declared effective, please orally confirm that event with our counsel, Mayer Brown LLP, by calling Jennifer J. Carlson at 650-331-2065.
Please telephone the undersigned
(at 954-270-5494) or Jennifer J. Carlson (at the number set forth above) if you have any questions with respect to the foregoing.
* * *
Very truly yours,
AGILETHOUGHT, INC.
By:
/s/ Diana Abril
Name:
Diana Abril
Title:
Chief Legal Officer
cc:
Manuel Senderos Fernandez, AgileThought, Inc.
Jennifer J. Carlson, Mayer Brown LLP