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                            April 14, 2023

       Bradley Herring
       Chief Financial Officer
       Enfusion, Inc.
       125 South Clark Street, Suite 750
       Chicago, IL 60603

                                                        Re: Enfusion, Inc.
                                                            Form 10-K for the
Year Ended December 31, 2022
                                                            Filed March 10,
2023
                                                            Form 8-K furnished
on March 7, 2023
                                                            File No. 001-40949

       Dear Bradley Herring:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Year Ended December 31, 2022

       Note 3. Summary of Significant Accounting Policies
       Revenue Recognition
       Service contract with multiple performance obligations, page F-12

   1.                                                   Please tell us what is
meant by your reference here to "highly specialized knowledge
                                                        required to execute on
our solution." Also, tell us you how you considered the guidance
                                                        in ASC 606-10-25-21 in
determining that implementation services are not separately
                                                        identifiable within the
context of the contract. In your response, provide us with the
                                                        amount of
implementation services for each period presented.
 Bradley Herring
Enfusion, Inc.
April 14, 2023
Page 2
Remaining Performance Obligations, page F-12

2.       We note that you expect to recognize the remaining performance
obligations over the next
         one to five years. Please revise to disclose when you expect to
recognize such amounts as
         revenue on a quantitative basis using time bands that would be most
appropriate for the
         duration of the remaining performance obligations or by providing
qualitative
         information. Refer to ASC 606-10-50-13.
Note 11. Loss per Class A Common Share, page F-23

3.       Your presentation of net loss per share of Class A common stock
includes an    adjustment
         to loss attributable to common stockholders    for both periods.
Please describe for us the
         nature of this adjustment as well as the authoritative accounting
guidance that you relied
         upon.
Form 8-K Furnished on March 7, 2023

Exhibit 99.1, page 19

4.       Please tell us what the adjustment for "bonus timing and non-recurring
expenses" included
         in the adjusted free cash flow measure represents. In this regard,
tell us whether the bonus
         adjustment relates to cash bonuses or share-based compensation and
what portion of the
         bonus is included in the adjustment (i.e. the amortized portion or the
remaining
         unamortized balance). Also, provide us with a breakdown of the
non-recurring or unusual
         items for each period presented. Lastly, explain what this measure is
intended to convey.
       In closing, 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.

       You may contact David Edgar, Senior Staff Accountant, at (202) 551-3459
or Kathleen
Collins, Accounting Branch Chief, at (202) 551-3499 with any questions.



FirstName LastNameBradley Herring                              Sincerely,
Comapany NameEnfusion, Inc.
                                                               Division of
Corporation Finance
April 14, 2023 Page 2                                          Office of
Technology
FirstName LastName