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                      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