Correspondence 0001213900-23-014364 from AgileThought, Inc. (AGILQ) (CIK 0001790625)
AgileThought, Inc. (AGILQ) (CIK 0001790625)
Date: Feb. 24, 2023 · CIK: 0001790625 · Accession: 0001213900-23-014364
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File numbers found in text: 333-269841
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CORRESP
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AGILETHOUGHT, INC.
222 W. Las Colinas
Blvd. Suite 1650E
Irving, Texas 75039
February 24, 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: Jennie Beysolow
Re: AgileThought, Inc.
Registration Statement on Form S-3
File Number 333-269841
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 (the “Registration Statement”), be accelerated so that it will
become effective at 5:00 p.m. Eastern time on February 28, 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