United States securities and exchange commission logo July 17, 2023 Joe Ragan Chief Executive Officer ExcelFin Acquisition Corp. 473 Jackson St., Suite 300 San Francisco, CA 94111 Re: ExcelFin Acquisition Corp. Form 10-K for the Fiscal Year ended December 31, 2022 Filed March 30, 2023 File No. 001-40933 Dear Joe Ragan: 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 Energy & Transportation