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                              April 18, 2022

       Ana Cecilia Hern  ndez
       Interim Chief Financial Officer
       AgileThought, Inc.
       222 W. Las Colinas Blvd. Suite 1650E
       Irving, TX 75039

                                                        Re: AgileThought, Inc.
                                                            Post-Effective
Amendment to Form S-1
                                                            Filed April 8, 2022
                                                            File No. 333-259514

       Dear Ms. Hern  ndez:

              We have reviewed your post-effective amendment and have the
following comment. In
       our comment, we may ask you to provide us with information so we may
better understand your
       disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.

       Post-Effective Amendment to Form S-1 Filed April 8, 2022

       General

   1.                                                   We note that this
post-effective amendment was filed to add Exhibit No. 23.1, Consent of
                                                        KPMG LLP. It does not
appear that an exhibits-only post-effective amendment is
                                                        permissible as
Securities Act Rule 472(b) requires that "[e]very amendment which relates
                                                        to a prospectus shall
include copies of the prospectus as amended." Please revise to
                                                        include a complete
prospectus that includes all of the disclosure required by Part I of Form
                                                        S-1, updated to include
current financial statements and to reflect the disclosure as of the
                                                        date of the
post-effective amendment, including the information required by Item 402 of
                                                        Regulation S-K, which
requires information as of the last completed fiscal year. We note
                                                        that your Prospectus
Supplement No. 13, filed on April 7, 2022, included audited financial
                                                        statements for the year
ended December 31, 2021, however, as the incorporation of your
 Ana Cecilia Hern  ndez
AgileThought, Inc.
April 18, 2022
Page 2
      Form 10-K into the Form S-1 acts as a Section 10(a)(3) update, this
information is
      required to be included in a post-effective amendment pursuant to Item
512(a)(1) of
      Regulation S-K. Please refer to Securities Act Forms Compliance and
Disclosure
      Interpretations 113.02 and 113.08.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Please contact Cara Wirth at (202) 551-7127 or Erin Jaskot at (202)
551-3442 with
any questions.



                                                          Sincerely,
FirstName LastNameAna Cecilia Hern  ndez
                                                          Division of
Corporation Finance
Comapany NameAgileThought, Inc.
                                                          Office of Trade &
Services
April 18, 2022 Page 2
cc:       Jennifer J. Carlson
FirstName LastName