# EDGAR Filing Document

**Accession Number:** 0001410428
**File Stem:** 0001104659-26-043168
**Filing Date:** 2026-4
**Character Count:** 2747
**Document Hash:** 626d51dab23c4737c349a2f6a4475c33
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-043168.hdr.sgml**: 20260513

**ACCESSION NUMBER**: 0001104659-26-043168

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260414

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** XWELL, Inc.
- **CENTRAL INDEX KEY:** 0001410428
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PERSONAL SERVICES [7200]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 254 WEST 31ST STREET
- **STREET 2:** 11TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10001
- **BUSINESS PHONE:** 212 750-9595

**MAIL ADDRESS:**
- **STREET 1:** 254 WEST 31ST STREET
- **STREET 2:** 11TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10001

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** XpresSpa Group, Inc.
- **DATE OF NAME CHANGE:** 20180105

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Form Holdings, Inc.
- **DATE OF NAME CHANGE:** 20180102

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** XpresSpa Group, Inc.
- **DATE OF NAME CHANGE:** 20180102

**XWELL, Inc.**

**254 West 31st Street, 11th Floor**

**New York, New York 10001**

April 14, 2026

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| | |
|:---|:---|
| **<u>VIA EDGAR</u>** | **<u>VIA EDGAR</u>** |
| Division of Corporation Finance | Division of Corporation Finance |
| Office of Trade & Services | Office of Trade & Services |
| U.S. Securities and Exchange Commission | U.S. Securities and Exchange Commission |
| Washington, D.C. 20549 | Washington, D.C. 20549 |
| Attention: | Kate Beukenkamp |

---

Re: XWELL, Inc. Registration Statement on Form S-3 Originally filed on April 1, 2026 File No. 333-294835 (the "Registration Statement") Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the "***Commission***") under the Securities Act of 1933, as amended, XWELL, Inc. (the "***Company***"), hereby respectfully requests acceleration of the effective date of the Registration Statement, so that it may become effective at 5:00 p.m., Eastern Time, on April 15, 2026, or as soon thereafter as practicable.

Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Alla Digilova, Esq. at (212) 659-4993.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **XWELL, Inc.** | **XWELL, Inc.** |
| By: | */s/ Ezra T. Ernst* |
|  | Ezra T. Ernst |
|  | President and Chief Executive Officer |

---

cc: Alla Digilova, Esq., Haynes and Boone, LLP