# EDGAR Filing Document

**Accession Number:** 0001949289
**File Stem:** 0001213900-23-010254
**Filing Date:** 2023-2
**Character Count:** 2518
**Document Hash:** b8f7b371e9e96c2ae3682c29b62441fc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-010254.hdr.sgml**: 20230314

**ACCESSION NUMBER**: 0001213900-23-010254

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230210

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CXApp Holding Corp.
- **CENTRAL INDEX KEY:** 0001949289
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
- **IRS NUMBER:** 920409324
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2479 E. BAYSHORE ROAD
- **STREET 2:** SUITE 195
- **CITY:** PALO ALTO
- **STATE:** CA
- **ZIP:** 94303
- **BUSINESS PHONE:** (408) 702-2167

**MAIL ADDRESS:**
- **STREET 1:** 2479 E. BAYSHORE ROAD
- **STREET 2:** SUITE 195
- **CITY:** PALO ALTO
- **STATE:** CA
- **ZIP:** 94303

**CXApp Holding Corp.**

February 10, 2023

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission<br> Division of Corporation Finance<br> 100 F Street, N.E.<br> Washington, D.C. 20549

---

| | |
|:---|:---|
| **RE:** | **CXApp Holding Corp.** |
|  | **Amendment No. 1 to Registration Statement on Form S-1** |
|  | **Filed February 9, 2023** |
|  | **File No. 333-267964** |

---

---

| |
|:---|
| **Acceleration Request** |
| **Requested Date: Monday, February 13, 2023** |
| **Requested Time: 10:00 a.m. Eastern Time** |

---

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the "***Registrant***") hereby requests that the Securities and Exchange Commission (the "***Commission***") take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-267964) (the "***Registration Statement***") to become effective on Monday, February 13, 2023 at 10:00 a.m. Eastern Time, or as soon thereafter as possible, or at such later time as the Registrant or its outside counsel, Mitchell Silberberg & Knupp LLP, may orally request via telephone call to the staff.

Once the Registration Statement has been declared effective, please orally confirm that event with our outside counsel by calling Blake Baron at (917) 546-7709.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| CXApp Holding Corp. | CXApp Holding Corp. |
| By: | /s/ Nadir Ali |
|  | Nadir Ali |
|  | Chief Executive Officer |

---

CXApp Holding Corp. – 2479 E. Bayshore Road, Suite 195, Palo Alto, CA 94303 – Tel: 408.702.2167