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                            March 28, 2022

       Steven Kobos
       President and Chief Executive Officer
       Excelerate Energy, Inc.
       2445 Technology Forest Blvd., Level 6
       The Woodlands, TX 77381

                                                        Re: Excelerate Energy,
Inc.
                                                            Amendment No. 2 to
Registration Statement on Form S-1
                                                            Filed March 16,
2022
                                                            File No. 333-262065

       Dear Mr. Kobos:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, 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 comments apply 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 these comments, we may have additional comments.

       Amendment No. 2 to Registration Statement on Form S-1, filed March 16,
2022

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Year Ended December 31, 2021 Compared to Year Ended December 31, 2020
       Gross Margin, page 90

   1.                                                   You disclose that the
increase in gross margin for fiscal 2021 was due to LNG and natural
                                                        gas sales in 2021.
However, we note the overall increase in gross margin in 2021 was also
                                                        impacted by a $5.8
decline in gross margin from the increase in vessel operating expenses
                                                        and depreciation and
amortization expenses exceeding the increase in related revenues
                                                        from FSRU and terminal
services. Revise your disclosure to provide a more robust
                                                        discussion of the
reasons for the change in gross margin.
 Steven Kobos
FirstName  LastNameSteven Kobos
Excelerate Energy, Inc.
Comapany
March      NameExcelerate Energy, Inc.
       28, 2022
March2 28, 2022 Page 2
Page
FirstName LastName
Financial Statements of Excelerate Energy Limited Partnership for Fiscal Year
Ended December
31, 2021
Note 10. Long-term debt, page F-25

2.       Please revise to disclose how you accounted for the amendment of the
Experience Vessel
         Financing agreement. Tell us in reasonable detail how your accounting
for the
         amendment of the debt agreement and the amortization of the existing
unamortized
         discount associated with the original debt complies with the guidance
in ASC 470-50-40.
        You may contact Sondra Snyder, Staff Accountant, at (202) 551-3332 or
Gus Rodriguez,
Accounting Branch Chief, at (202) 551-3752 if you have questions regarding
comments on the
financial statements and related matters. Please contact Liz Packebusch, Staff
Attorney, at (202)
551-8749 or Laura Nicholson, Special Counsel, at (202) 551-3584 with any other
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Energy &
Transportation
cc:      Hillary Holmes