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United States securities and exchange commission logo
December 15, 2020
Maurizio Nicolelli
Chief Financial Officer
ExlService Holdings, Inc.
320 Park Avenue, 29th Floor
New York, New York 10022
Re: ExlService
Holdings, Inc.
Form 10-K for the
Year Ended December 31, 2019
Filed February 27,
2020
File No. 001-33089
Dear Mr. Nicolelli:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services