September 10, 2024
Via EDGAR Submission
Ms. Aamira Chaudhry
Mr. Doug Jones
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Re: | Xponential Fitness, Inc. |
Form 10-K for Fiscal Year Ended December 31, 2023
Form 10-Q for Fiscal Quarter Ended June 30, 2024
File No. 001-40638
Dear Ms. Chaudhry and Mr. Jones:
Xponential Fitness, Inc., a Delaware corporation (the Company), submits to the staff of the Division of Corporation Finance (the Staff) of the United States Securities and Exchange Commission (the Commission) this response to the Staffs letter, dated August 27, 2024 (the Comment Letter), with respect to the above-referenced Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2023 and Quarterly Report on Form 10-Q for the Fiscal Quarter ended June 30, 2024 (File No. 001-40638), requesting a response to the Staffs Comment Letter within ten business days of August 27, 2024.
Pursuant to your email to the Companys counsel, Gibson, Dunn & Crutcher LLP, dated September 9, 2024, and subject to any further extensions granted by the Staff, we intend to respond to the Comment Letter in a timely manner by September 25, 2024. The Company intends to continue its full cooperation with the Commission in this matter.
Sincerely,
/s/ Rick Zakhar
Vice President of Legal Affairs Corporate & Securities
cc: John Meloun, Xponential Fitness, Inc.