CXAPP INC.

Four Palo Alto Square, Suite 200

3000 El Camino Real

Palo Alto, California 94306

 

October 2, 2024

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attn:

Charli Wilson

Matthew Derby

Division of Corporation Finance

Office of Technology

 

RE:

CXApp Inc. (the “Company”)

Registration Statement on Form S-1, originally filed on August 9, 2024

File No. 333-281452

 

Ladies and Gentlemen:

 

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-281452) be accelerated by the Securities and Exchange Commission to 4:30 p.m. Washington D.C. time on October 3, 2024, or as soon as practicable thereafter.

 

We request that we be notified of such effectiveness by a telephone call to Michael J. Mies of Skadden, Arps, Slate, Meagher & Flom LLP at (650) 470-3130 and that such effectiveness also be confirmed in writing.

 

	Very truly yours,
	CXApp Inc.
	By:	/s/ Khurram P. Sheikh
		Name:	Khurram P. Sheikh
		Title:	Chief Executive Officer

 

cc:

Michael J. Mies, Skadden, Arps, Slate, Meagher & Flom LLP