United States securities and exchange commission logo October 14, 2021 Ronald Cogburn Chief Executive Officer Exela Technologies, Inc. 2701 East Grauwyler Road Irving, Texas 75061 Re: Exela Technologies, Inc. Registration Statement on Form S-3 Filed October 5, 2021 File No. 333-260046 Dear Mr. Cogburn: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Taylor Beech at 202-551-4515 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Catherine Goodall, Esq.