# EDGAR Filing Document

**Accession Number:** 0001790625
**File Stem:** 0001213900-23-014364
**Filing Date:** 2023-2
**Character Count:** 2600
**Document Hash:** 40768da5c9e63f457dcc94a23a0c064e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-014364.hdr.sgml**: 20230328

**ACCESSION NUMBER**: 0001213900-23-014364

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230224

**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

**AGILETHOUGHT, INC.**

**222 W. Las Colinas Blvd. Suite 1650E**

**Irving, Texas 75039**

February 24, 2023

<u>VIA EDGAR</u>

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.

\* \* \*

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| AGILETHOUGHT, INC. | AGILETHOUGHT, INC. | AGILETHOUGHT, INC. |
| By: | /s/ Diana Abril | /s/ Diana Abril |
|  | Name: | Diana Abril |
|  | Title: | Chief Legal Officer |

---

cc: Manuel Senderos Fernandez, AgileThought, Inc.<br> Jennifer J. Carlson, Mayer Brown LLP