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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

AI Filing Summary & Sentiment

File numbers found in text: 333-269519

Date
February 15, 2023
Author
Chief Legal Officer
Form
CORRESP
Company
AgileThought, Inc. (AGILQ) (CIK 0001790625)

Letter

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.

Show Raw Text
CORRESP
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filename1.htm

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