0001213900-23-012091.txt : 20230317 0001213900-23-012091.hdr.sgml : 20230317 20230215161959 ACCESSION NUMBER: 0001213900-23-012091 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AgileThought, Inc. CENTRAL INDEX KEY: 0001790625 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MANAGEMENT CONSULTING SERVICES [8742] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 222 W. LAS COLINAS BLVD, SUITE 1650E CITY: IRVING STATE: TX ZIP: 75039 BUSINESS PHONE: 971-501-1440 MAIL ADDRESS: STREET 1: 222 W. LAS COLINAS BLVD, SUITE 1650E CITY: IRVING STATE: TX ZIP: 75039 FORMER COMPANY: FORMER CONFORMED NAME: LIV Capital Acquisition Corp. DATE OF NAME CHANGE: 20191008 CORRESP 1 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