Company: XCRT
Filing Date: 2025-05-29
Form Type: RW
Source: 0001683168-25-004070
Chunk: 0

Company: Xcelerate, Inc.
Filing Date: 2025-05-29
Form: RW
Chunk 0
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| 110 Renaissance Circle | PHONE 864-228-2222 |

| Mauldin, SC 29662 | FAX 864-335-0396 |

May 29, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Mail Stop 3030

Washington, DC 20549

| Re: | Xcelerate, Inc.;                                         
 Registration Statement on Form S-1 (File No. 333-275499) |

Ladies and Gentlemen:

Pursuant to Rule 477 under the Securities Act of 1933, as amended (the
“”), Xcelerate, Inc. (the “”) hereby requests that the Securities and Exchange
Commission (the “”) consent to the withdrawal, effective as of the date hereof or at the earliest practicable
date hereafter, of its Registration Statement on Form S-1 (File No. 333-275499), together with all exhibits and amendments thereto
(the “”). The Registration Statement was originally filed with the Commission on November 13,
2023, as amended January 19, 2024 and July 31, 2024. The Registration Statement was not ever declared effective.

The grounds for this application for withdrawal are that, subsequent
to the initial filing the Company’s independent accountant was permanently banned by the Commission. The Company retained a new
independent accountant but did not have the financial resources available to proceed with reauditing the Company’s financial statements.

No securities have been sold under the Registration Statement.

In accordance with Rule 457(p) under the Securities Act, the Company
requests that all fees paid to the Commission in connection with the filing of the Registration Statement be returned to the Company.
Alternatively, if the Commission is unable to return these fees, the Company requests that fees paid be credited for future use should
the Company proceed with the filing of a new registration statement.

If you have any questions with respect to the foregoing, please call
Andrew Telsey, Esq. (303-521-7447, our legal counsel.

Respectfully submitted,

/s/ Michael O’Shea

Michael O’Shea

Chief Executive Officer