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                                                           October 24, 2024

Vadim Mats
Chief Executive Officer
Gaxos.ai Inc.
101 Eisenhower Parkway, Suite 300
Roseland, NJ

       Re: Gaxos.ai Inc.
           Registration Statement on Form S-3
           Filed October 21, 2024
           File No. 333-282739
Dear Vadim Mats:

       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 Lauren Pierce at 202-551-3887 or Matthew Derby at 202-551-
3334 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:   Vadim Mats
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