content: <HTML>
  <HEAD>
       <TITLE></TITLE>
  </HEAD>
  <BODY STYLE="font: 10pt Times New Roman, Times, Serif">
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center">As filed with the U.S. Securities and Exchange
  Commission on January 27, 2022</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;   &nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt; width: 100%"><DIV STYLE="margin: 0pt; font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B></B></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B><I>&nbsp;</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B><I>Under</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B><I>THE SECURITIES ACT OF 1933</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B><I>&nbsp;</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><FONT STYLE="font-size: 12pt"><B>AGILETHOUGHT, INC.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>(Exact Name of Registrant as Specified in its
  Charter)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; padding-right: 5.4pt; padding-left: 5.4pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>Delaware</B></P></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><B>87-2302509</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><B>(State or other jurisdiction of<BR>
   incorporation or organization)</B></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><B>(I.R.S. Employer <BR>
  Identification No.)</B></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>222 W. Las Colinas Blvd. Suite 1650E<BR>
  Irving, Texas 75039<BR>
  (971) 501-1440<BR>
  </B>(Address,&nbsp;including&nbsp;zip&nbsp;code,&nbsp;and&nbsp;telephone&nbsp;number,&nbsp;including&nbsp;area&nbsp;code,&nbsp;of&nbsp;registrant&rsquo;s&nbsp;principal&nbsp;executive&nbsp;offices)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>AGILETHOUGHT INC. 2021 EQUITY INCENTIVE PLAN
  AGILETHOUGHT INC. 2021 EMPLOYEE STOCK PURCHASE PLAN <BR>
  (Full title of the plan)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>Manuel Senderos Fern&aacute;ndez<BR>
  Chief Executive Officer<BR>
  AgileThought, Inc.<BR>
  222 W. Las Colinas Blvd. Suite 1650E<BR>
  Irving, Texas 75039<BR>
  (971) 501-1440<BR>
  (Telephone number, including area code, of agent for service)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 100%; font-size: 10pt; text-align: center"><B><I>Copies to:</I></B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>Jennifer J. Carlson</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>Christina M. Thomas</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>Mayer Brown LLP</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>3000 El Camino Real</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>Palo Alto, CA 94306</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>Tel: (650) 331-2000</B></P></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt">Indicate by check mark whether the Registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions
  of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo; and &ldquo;emerging
  growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 23%">Large accelerated filer</TD>
      <TD STYLE="width: 26%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD STYLE="width: 31%">Accelerated filer</TD>
      <TD STYLE="width: 20%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>Non-accelerated filer</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD>
      <TD>Smaller reporting company</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Emerging growth company</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">If an emerging growth
  company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or
  revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B></B></P>
  
  <!-- Field: Page; Sequence: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>&nbsp;</B><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="font-weight: bold; border-bottom: Black 1.5pt solid">Title of Securities to be Registered</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amount&nbsp;to&nbsp;be <BR>
  Registered<SUP>(1)</SUP></B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Proposed <BR>
  Maximum Offering Price Per Share</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Proposed Maximum Aggregate Offering Price</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Amount of Registration Fee</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 52%">Class A Common Stock, $0.0001 par value per share</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="text-align: left; width: 1%">&nbsp;</TD><TD STYLE="text-align: right; width: 9%">&nbsp;</TD><TD STYLE="text-align: left; width: 1%">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="text-align: left; width: 1%">&nbsp;</TD><TD STYLE="text-align: right; width: 9%">&nbsp;</TD><TD STYLE="text-align: left; width: 1%">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="text-align: left; width: 1%">&nbsp;</TD><TD STYLE="text-align: right; width: 9%">&nbsp;</TD><TD STYLE="text-align: left; width: 1%">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="text-align: left; width: 1%">&nbsp;</TD><TD STYLE="text-align: right; width: 9%">&nbsp;</TD><TD STYLE="text-align: left; width: 1%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: left; padding-bottom: 1.5pt">2021 Equity Incentive Plan</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">12,843,914</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><SUP>(2)</SUP></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">4.57</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><SUP>(4)</SUP></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">58,696,686.98</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><SUP>(4)</SUP></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">5,441.18</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; padding-bottom: 1.5pt">2021 Employee Stock Purchase Plan</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,056,643</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><SUP>(3)</SUP></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">4.57</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><SUP>(4)</SUP></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">4,828,858.51</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><SUP>(4)</SUP></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">447.64</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="font-weight: bold; padding-bottom: 4pt">Total</TD><TD STYLE="font-weight: bold; padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: right">13,900,557</TD><TD STYLE="padding-bottom: 4pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: right">63,525,545.49</TD><TD STYLE="padding-bottom: 4pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: right">5,888.82</TD><TD STYLE="padding-bottom: 4pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
    </TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left">
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left">&nbsp;</P>
  
  <P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: left"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt; width: 25%"><DIV STYLE="margin: 0pt; font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.4pt"></TD><TD STYLE="width: 15.6pt">(1)</TD><TD STYLE="text-align: justify">Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), this registration
  statement on Form S-8 (this &ldquo;Registration Statement&rdquo;) shall also cover any additional shares of common stock, par value $0.0001
  per share (&ldquo;Common Stock&rdquo;), of AgileThought, Inc. (the &ldquo;Company&rdquo;) that become issuable under the Company&rsquo;s
  2021 Equity Incentive Plan (the &ldquo;Incentive Plan&rdquo;) and the Company&rsquo;s 2021 Employee Stock Purchase Plan (the &ldquo;ESPP&rdquo;)
  by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration
  that increases the number of outstanding shares of Common Stock.</TD></TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.4pt"></TD><TD STYLE="width: 15.6pt">(2)</TD><TD STYLE="text-align: justify">Represents shares of Common Stock available for future issuance under the Incentive Plan, which number consists of (i) 5,283,216 shares
  of Common Stock initially reserved for issuance under the Incentive Plan and (ii) an additional 7,560,698 shares of Common Stock that
  may become issuable under the Incentive Plan pursuant to its terms.</TD></TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.4pt"></TD><TD STYLE="width: 15.6pt">(3)</TD><TD>Represents shares of Common Stock initially reserved for issuance under the ESPP.</TD></TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.4pt"></TD><TD STYLE="width: 15.6pt">(4)</TD><TD STYLE="text-align: justify">Estimated solely for purposes of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act, the proposed
  maximum offering price per share and proposed maximum aggregate offering price are based upon the average of the high and low prices of
  the Company&rsquo;s shares of Common Stock as reported on the Nasdaq Capital Market on January 25, 2022, which date is within five business
  days prior to the filing of this Registration Statement.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"></P>
  
  
  <!-- Field: Page; Sequence: 2 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>Item 1. Plan Information.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in">Not required to be filed with this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>Item 2. Registrant Information and Employee Plan Annual Information.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt">Not required to be filed with this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B></B></P>
  
  <!-- Field: Page; Sequence: 3; Options: NewSection; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><I>References in this Registration
  Statement to &ldquo;we,&rdquo; &ldquo;us,&rdquo; &ldquo;our,&rdquo; and the &ldquo;Company,&rdquo; or similar references, refer to AgileThought,
  Inc., unless otherwise stated or the context otherwise requires.</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>Item 3. Incorporation of Documents by Reference.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">The following documents, which
  have been filed by AgileThought, Inc. or its predecessor, LIV Capital Acquisition Corp. (as applicable, the &ldquo;Company&rdquo;), with
  the United States Securities and Exchange Commission (the &ldquo;Commission&rdquo;) pursuant to the Securities Exchange Act of 1934, as
  amended (the &ldquo;Exchange Act&rdquo;), are incorporated by reference in, and shall be deemed to be a part of, this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">(a) the
  prospectus, dated July 29, 2021 (the &ldquo;Prospectus&rdquo;), filed by the Company with the Commission pursuant to Rule 424(b) under
  the Securities Act relating to the Registration Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1790625/000121390021026439/fs42021_livcapital.htm">Form S-4</A>, originally filed by the Company with the Commission on May 14,
  2021 (File No. 333-256143), as amended (the &ldquo;Form S-4&rdquo;);</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">(b) all
  other reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the Form S-4; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">(c) the
  description of the Company&rsquo;s Common Stock set forth under the heading &ldquo;Description of Securities&rdquo; in the Prospectus,
  including any amendments or reports filed for the purpose of updating such description.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">All reports and other documents
  filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act after the date hereof and
  prior to the filing of a post-effective amendment which indicates that all securities offered pursuant to this Registration Statement
  have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to
  be a part hereof from the date of filing of such documents or reports.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">For purposes of this Registration
  Statement, any document or any statement contained in a document incorporated or deemed to be incorporated herein by reference shall be
  deemed to be modified or superseded to the extent that a subsequently filed document or a statement contained therein, or in any other
  subsequently filed document which also is or is deemed to be incorporated by reference, modifies or supersedes such document or such statement
  in such document. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part
  of this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Under no circumstances shall
  any information furnished under Item 2.02 or 7.01 of Form&#8239;8-K be deemed incorporated herein by reference unless such Form&#8239;8-K&#8239;expressly
  provides to the contrary.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>Item 4. Description of Securities.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>Item 5. Interests of Named Experts and Counsel.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>Item 6. Indemnification of Directors and Officers.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Section 145(a) of
  the DGCL provides, in general, that a corporation may indemnify any person who was or is a party to or is threatened to be made a party
  to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other than
  an action by or in the right of the corporation), because he or she is or was a director, officer, employee or agent of the corporation,
  or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership,
  joint venture, trust or other enterprise, against expenses (including attorneys&rsquo; fees), judgments, fines and amounts paid in settlement
  actually and reasonably incurred by the person in connection with such action, suit or proceeding, if he or she acted in good faith and
  in a manner he or she reasonably believed to be in or not opposed to the best interests of the corporation and, with respect to any criminal
  action or proceeding, had no reasonable cause to believe his or her conduct was unlawful.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 24pt"></P>
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Section 145(b) of
  the DGCL provides, in general, that a corporation may indemnify any person who was or is a party or is threatened to be made a party to
  any threatened, pending or completed action or suit by or in the right of the corporation to procure a judgment in its favor because the
  person is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as
  a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses
  (including attorneys&rsquo; fees) actually and reasonably incurred by the person in connection with the defense or settlement of such
  action or suit if he or she acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests
  of the corporation, except that no indemnification shall be made with respect to any claim, issue or matter as to which he or she shall
  have been adjudged to be liable to the corporation unless and only to the extent that the Court of Chancery or other adjudicating court
  determines that, despite the adjudication of liability but in view of all of the circumstances of the case, he or she is fairly and reasonably
  entitled to indemnity for such expenses that the Court of Chancery or other adjudicating court shall deem proper.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Section 145(g) of
  the DGCL provides, in general, that a corporation may purchase and maintain insurance on behalf of any person who is or was a director,
  officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee
  or agent of another corporation, partnership, joint venture, trust or other enterprise against any liability asserted against such person
  and incurred by such person in any such capacity, or arising out of his or her status as such, whether or not the corporation would have
  the power to indemnify the person against such liability under Section 145 of the DGCL.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Additionally, our
  charter eliminates our directors&rsquo; liability to the fullest extent permitted under the DGCL. The DGCL provides that directors of
  a corporation will not be personally liable for monetary damages for breach of their fiduciary duties as directors, except for liability:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">for any transaction from which the director derives an improper
  personal benefit;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">for any act or omission not in good faith or that involves
  intentional misconduct or a knowing violation of law;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">for any unlawful payment of dividends or redemption of shares;
  or</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">for any breach of a director&rsquo;s duty of loyalty to the
  corporation or its stockholders.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">If the DGCL is amended
  to authorize corporate action further eliminating or limiting the personal liability of directors, then the liability of the Company&rsquo;s
  directors will be eliminated or limited to the fullest extent permitted by the DGCL, as so amended.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">In addition, we have
  entered into separate indemnification agreements with our directors and officers. These agreements, among other things, require us to
  indemnify our directors and officers for certain expenses, including attorneys&rsquo; fees, judgments, fines, and settlement amounts incurred
  by a director or officer in any action or proceeding arising out of their services as one of our directors or officers or any other company
  or enterprise to which the person provides services at our request.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">We maintain a directors&rsquo;
  and officers&rsquo; insurance policy pursuant to which our directors and officers are insured against liability for actions taken in their
  capacities as directors and officers.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>Item 7. Exemption from Registration Claimed.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>Item 8. Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">The following documents are
  filed as exhibits to this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 9%"><DIV STYLE="margin: 0pt; padding: 0in 0in 1pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>Exhibit Number</B></P>
  </DIV></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%"><B>&nbsp;</B></TD>
      <TD STYLE="text-align: justify; border-bottom: Black 1.5pt solid; width: 90%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Description of Exhibit</B></P></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt">4.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1790625/000121390021045081/ea146403ex3-1_agile.htm">Amended and Restated Certificate of Incorporation of the Company, (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on August 26, 2021).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="font-size: 10pt">4.2</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1790625/000121390021045081/ea146403ex3-2_agile.htm">Bylaws of the Company (incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K filed on August 26, 2021). </A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt">4.3</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1790625/000121390021045081/ea146403ex4-1_agile.htm">Form of Class A Common Stock Certificate of the Company (incorporated by reference to Exhibit 4.1 to the Current Report on Form 8-K filed on August 26, 2021).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="font-size: 10pt">5.1*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><A HREF="ea154505ex5-1_agilethought.htm">Opinion of Mayer Brown LLP.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt">23.1*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><A HREF="ea154505ex23-1_agilethought.htm">Consent of KPMG LLP.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="font-size: 10pt">23.2*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><A HREF="ea154505ex5-1_agilethought.htm">Consent of Mayer Brown LLP (included in Exhibit 5.1).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt">24.1*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><A HREF="#pow_001">Powers of Attorney (included on the signature page of the Registration Statement).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="font-size: 10pt">99.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1790625/000121390021045081/ea146403ex10-12_agile.htm">AgileThought, Inc. 2021 Equity Incentive Plan (incorporated by reference to Exhibit 10.12 to the Current Report on Form 8-K filed on August 26, 2021).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt">99.2</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1790625/000121390021045081/ea146403ex10-13a_agile.htm">Form of Stock Option Grant Notice (incorporated by reference to Exhibit 10.13(a) to the Current Report on Form 8-K filed on August 26, 2021).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="font-size: 10pt">99.3</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1790625/000121390021045081/ea146403ex10-13b_agile.htm">Form of RSU Award Grant Notice (incorporated by reference to Exhibit 10.13(b) to the Current Report on Form 8-K filed on August 26, 2021).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt">99.4</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1790625/000121390021045081/ea146403ex10-14_agile.htm">AgileThought, Inc. 2021 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.14 to the Current Report on Form 8-K filed on August 26, 2021).</A></TD></TR>
  </TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Filed herewith.</TD>
  </TR></TABLE>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>Item 9. Undertakings.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">(a) The
  undersigned Company hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: 0.5in">(1) To
  file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-left: 1in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(i) To
  include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-left: 1in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">(ii) To
  reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration
  Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
  may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
  and price represent no more than 20 percent change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration
  Fee&rdquo; table in the effective registration statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-left: 1in; margin-top: 0pt; margin-bottom: 0pt; text-align: left">(iii) To
  include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any
  material change to such information in the Registration Statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><I>provided, however</I>, that paragraphs
  (a)(1)(i) and (a)(1)(ii) of this section do not apply if the registration statement is on Form S-8, and the information required to be
  included in a post-effective amendment by those paragraphs is contained in periodic reports filed by or furnished to the Commission by
  the Company pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: 0.5in">(2) That,
  for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
  registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
  be the initial <I>bona fide</I> offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: 0.5in">(3) To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">(b) The
  undersigned Company hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Company&rsquo;s
  annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit
  plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement
  shall be deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities at that
  time shall be deemed to be the initial <I>bona fide</I> offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">(c)<FONT STYLE="font-size: 10pt"> </FONT>Insofar
  as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
  the Company pursuant to the foregoing provisions, or otherwise, the Company has been advised that in the opinion of the Commission such
  indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim
  for indemnification against such liabilities (other than the payment by the Company of expenses incurred or paid by a director, officer
  or controlling person of the Company in the successful defense of any action, suit or proceeding) is asserted by such director, officer
  or controlling person in connection with the securities being registered, the Company will, unless in the opinion of its counsel the matter
  has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by
  it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B><A NAME="pow_001"></A>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in the City of Irving, State of Texas, on January 27, 2022.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2"><B>AGILETHOUGHT, INC.</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 5%">&nbsp;</TD>
      <TD STYLE="width: 35%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt">By:</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Manuel Senderos Fern&aacute;ndez</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Manuel Senderos Fern&aacute;ndez</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Chief Executive Officer</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><B>KNOW ALL BY THESE PRESENTS,
  </B>each person whose signature appears below constitutes and appoints Manuel Senderos Fern&aacute;ndez and Jorge Pliego Seguin, and each
  of them, as his or her true and lawful agents, proxies and attorneys-in-fact, with full power of substitution and resubstitution, for
  him or her and in in his or her name, place and stead, in any and all capacities, to (i) act on, sign and file with the Securities and
  Exchange Commission any and all amendments (including post-effective amendments) to this Registration Statement together with all schedules
  and exhibits thereto<FONT STYLE="background-color: white">, (ii)&nbsp;act on, sign and file such certificates, instruments, agreements
  and other documents as may be necessary or appropriate in connection therewith, and (iii)&nbsp;take any and all actions which may be necessary
  or appropriate to be done,</FONT> as fully and for all intents and purposes as he or she might or could do in person, hereby approving,
  ratifying and confirming all that such agent, proxy and attorney-in-fact or any of his substitutes may lawfully do or cause to be done
  by virtue thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates
  indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 39%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 39%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 18%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Manuel Senderos Fern&aacute;ndez</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief&nbsp;Executive&nbsp;Officer&nbsp;and&nbsp;Chairman&nbsp;of&nbsp;the</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 27, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Manuel&nbsp;Senderos&nbsp;Fern&aacute;ndez</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Board&nbsp;of&nbsp;Directors&nbsp;(Principal&nbsp;Executive&nbsp;Officer)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Jorge Pliego Seguin</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief&nbsp;Financial&nbsp;Officer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 27, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jorge&nbsp;Pliego&nbsp;Seguin</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal&nbsp;Financial&nbsp;Officer)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ David Santos Molero</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief&nbsp;Accounting&nbsp;Officer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 27, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">David&nbsp;Santos&nbsp;Molero</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal&nbsp;Accounting&nbsp;Officer)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Mauricio Gardu&ntilde;o Gonz&aacute;lez Elizondo</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 27, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mauricio&nbsp;Gardu&ntilde;o&nbsp;Gonz&aacute;lez&nbsp;Elizondo</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Diego Zavala</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 27, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Diego&nbsp;Zavala</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Alexander R. Rossi</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 27, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alexander&nbsp;R.&nbsp;Rossi</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Alejandro Rojas Domene</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 27, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alejandro&nbsp;Rojas&nbsp;Domene</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Mauricio Jorge Rioseco Orihuela</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 27, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mauricio&nbsp;Jorge&nbsp;Rioseco&nbsp;Orihuela</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Arturo&nbsp;Jos&eacute;&nbsp;Saval&nbsp;P&eacute;rez</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Roberto&nbsp;Langenauer&nbsp;Neuman</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Andr&eacute;s&nbsp;Borrego&nbsp;y&nbsp;Marr&oacute;n</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gerardo&nbsp;Ben&iacute;tez&nbsp;Pel&aacute;ez</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Marina Diaz Ibarra</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 27, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Marina&nbsp;Diaz&nbsp;Ibarra</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">6</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt; width: 100%"><DIV STYLE="margin: 0pt; font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea154505-s8_agilethoughtinc.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 69972}]
metadata_filer: {"company-data": {"conformed-name": "AgileThought, Inc.", "cik": "0001790625", "assigned-sic": "8742", "irs-number": "000000000", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-262369", "film-number": "22563337"}, "business-address": {"street1": "222 W. LAS COLINAS BLVD, SUITE 1650E", "city": "IRVING", "state": "TX", "zip": "75039", "phone": "971-501-1440"}, "mail-address": {"street1": "222 W. LAS COLINAS BLVD, SUITE 1650E", "city": "IRVING", "state": "TX", "zip": "75039"}, "former-company": {"former-conformed-name": "LIV Capital Acquisition Corp.", "date-changed": "20191008"}}
text: As filed with the U.S. Securities and Exchange
  Commission on January 27, 2022
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  Under
  THE SECURITIES ACT OF 1933
  AGILETHOUGHT, INC.
  (Exact Name of Registrant as Specified in its
  Charter)
  Delaware
  87-2302509
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  222 W. Las Colinas Blvd. Suite 1650E
  Irving, Texas 75039
  (971) 501-1440
  (Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)
  AGILETHOUGHT INC. 2021 EQUITY INCENTIVE PLAN
  AGILETHOUGHT INC. 2021 EMPLOYEE STOCK PURCHASE PLAN
  (Full title of the plan)
  Manuel Senderos Fernández
  Chief Executive Officer
  AgileThought, Inc.
  222 W. Las Colinas Blvd. Suite 1650E
  Irving, Texas 75039
  (971) 501-1440
  (Telephone number, including area code, of agent for service)
  Copies to:
  Jennifer J. Carlson
  Christina M. Thomas
  Mayer Brown LLP
  3000 El Camino Real
  Palo Alto, CA 94306
  Tel: (650) 331-2000
  Indicate by check mark whether the Registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions
  of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging
  growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☒
  If an emerging growth
  company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or
  revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  ☐
  CALCULATION OF REGISTRATION FEE
  Title of Securities to be Registered
  Amount to be
  Registered
  (1)
  Proposed
  Maximum Offering Price Per Share
  Proposed Maximum Aggregate Offering Price
  Amount of Registration Fee
  Class A Common Stock, $0.0001 par value per share
  2021 Equity Incentive Plan
  12,843,914
  (2)
  $
  4.57
  (4)
  $
  58,696,686.98
  (4)
  $
  5,441.18
  2021 Employee Stock Purchase Plan
  1,056,643
  (3)
  $
  4.57
  (4)
  $
  4,828,858.51
  (4)
  $
  447.64
  Total
  13,900,557
  $
  63,525,545.49
  $
  5,888.82
  (1)
  Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the "Securities Act"), this registration
  statement on Form S-8 (this "Registration Statement") shall also cover any additional shares of common stock, par value $0.0001
  per share ("Common Stock"), of AgileThought, Inc. (the "Company") that become issuable under the Company's
  2021 Equity Incentive Plan (the "Incentive Plan") and the Company's 2021 Employee Stock Purchase Plan (the "ESPP")
  by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration
  that increases the number of outstanding shares of Common Stock.
  (2)
  Represents shares of Common Stock available for future issuance under the Incentive Plan, which number consists of (i) 5,283,216 shares
  of Common Stock initially reserved for issuance under the Incentive Plan and (ii) an additional 7,560,698 shares of Common Stock that
  may become issuable under the Incentive Plan pursuant to its terms.
  (3)
  Represents shares of Common Stock initially reserved for issuance under the ESPP.
  (4)
  Estimated solely for purposes of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act, the proposed
  maximum offering price per share and proposed maximum aggregate offering price are based upon the average of the high and low prices of
  the Company's shares of Common Stock as reported on the Nasdaq Capital Market on January 25, 2022, which date is within five business
  days prior to the filing of this Registration Statement.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS
  Item 1. Plan Information.
  Not required to be filed with this Registration Statement.
  Item 2. Registrant Information and Employee Plan Annual Information.
  Not required to be filed with this Registration Statement.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  References in this Registration
  Statement to "we," "us," "our," and the "Company," or similar references, refer to AgileThought,
  Inc., unless otherwise stated or the context otherwise requires.
  Item 3. Incorporation of Documents by Reference.
  The following documents, which
  have been filed by AgileThought, Inc. or its predecessor, LIV Capital Acquisition Corp. (as applicable, the "Company"), with
  the United States Securities and Exchange Commission (the "Commission") pursuant to the Securities Exchange Act of 1934, as
  amended (the "Exchange Act"), are incorporated by reference in, and shall be deemed to be a part of, this Registration Statement:
  (a) the
  prospectus, dated July 29, 2021 (the "Prospectus"), filed by the Company with the Commission pursuant to Rule 424(b) under
  the Securities Act relating to the Registration Statement on
  Form S-4
  , originally filed by the Company with the Commission on May 14,
  2021 (File No. 333-256143), as amended (the "Form S-4");
  (b) all
  other reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the Form S-4; and
  (c) the
  description of the Company's Common Stock set forth under the heading "Description of Securities" in the Prospectus,
  including any amendments or reports filed for the purpose of updating such description.
  All reports and other documents
  filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act after the date hereof and
  prior to the filing of a post-effective amendment which indicates that all securities offered pursuant to this Registration Statement
  have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to
  be a part hereof from the date of filing of such documents or reports.
  For purposes of this Registration
  Statement, any document or any statement contained in a document incorporated or deemed to be incorporated herein by reference shall be
  deemed to be modified or superseded to the extent that a subsequently filed document or a statement contained therein, or in any other
  subsequently filed document which also is or is deemed to be incorporated by reference, modifies or supersedes such document or such statement
  in such document. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part
  of this Registration Statement.
  Under no circumstances shall
  any information furnished under Item 2.02 or 7.01 of Form 8-K be deemed incorporated herein by reference unless such Form 8-K expressly
  provides to the contrary.
  Item 4. Description of Securities.
  Not applicable.
  Item 5. Interests of Named Experts and Counsel.
  Not applicable.
  Item 6. Indemnification of Directors and Officers.
  Section 145(a) of
  the DGCL provides, in general, that a corporation may indemnify any person who was or is a party to or is threatened to be made a party
  to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other than
  an action by or in the right of the corporation), because he or she is or was a director, officer, employee or agent of the corporation,
  or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership,
  joint venture, trust or other enterprise, against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement
  actually and reasonably incurred by the person in connection with such action, suit or proceeding, if he or she acted in good faith and
  in a manner he or she reasonably believed to be in or not opposed to the best interests of the corporation and, with respect to any criminal
  action or proceeding, had no reasonable cause to believe his or her conduct was unlawful.
  2
  Section 145(b) of
  the DGCL provides, in general, that a corporation may indemnify any person who was or is a party or is threatened to be made a party to
  any threatened, pending or completed action or suit by or in the right of the corporation to procure a judgment in its favor because the
  person is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as
  a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses
  (including attorneys' fees) actually and reasonably incurred by the person in connection with the defense or settlement of such
  action or suit if he or she acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests
  of the corporation, except that no indemnification shall be made with respect to any claim, issue or matter as to which he or she shall
  have been adjudged to be liable to the corporation unless and only to the extent that the Court of Chancery or other adjudicating court
  determines that, despite the adjudication of liability but in view of all of the circumstances of the case, he or she is fairly and reasonably
  entitled to indemnity for such expenses that the Court of Chancery or other adjudicating court shall deem proper.
  Section 145(g) of
  the DGCL provides, in general, that a corporation may purchase and maintain insurance on behalf of any person who is or was a director,
  officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee
  or agent of another corporation, partnership, joint venture, trust or other enterprise against any liability asserted against such person
  and incurred by such person in any such capacity, or arising out of his or her status as such, whether or not the corporation would have
  the power to indemnify the person against such liability under Section 145 of the DGCL.
  Additionally, our
  charter eliminates our directors' liability to the fullest extent permitted under the DGCL. The DGCL provides that directors of
  a corporation will not be personally liable for monetary damages for breach of their fiduciary duties as directors, except for liability:
  ●
  for any transaction from which the director derives an improper
  personal benefit;
  ●
  for any act or omission not in good faith or that involves
  intentional misconduct or a knowing violation of law;
  ●
  for any unlawful payment of dividends or redemption of shares;
  or
  ●
  for any breach of a director's duty of loyalty to the
  corporation or its stockholders.
  If the DGCL is amended
  to authorize corporate action further eliminating or limiting the personal liability of directors, then the liability of the Company's
  directors will be eliminated or limited to the fullest extent permitted by the DGCL, as so amended.
  In addition, we have
  entered into separate indemnification agreements with our directors and officers. These agreements, among other things, require us to
  indemnify our directors and officers for certain expenses, including attorneys' fees, judgments, fines, and settlement amounts incurred
  by a director or officer in any action or proceeding arising out of their services as one of our directors or officers or any other company
  or enterprise to which the person provides services at our request.
  We maintain a directors'
  and officers' insurance policy pursuant to which our directors and officers are insured against liability for actions taken in their
  capacities as directors and officers.
  Item 7. Exemption from Registration Claimed.
  Not applicable.
  3
  Item 8. Exhibits.
  The following documents are
  filed as exhibits to this Registration Statement:
  Exhibit Number
  Description of Exhibit
  4.1
  Amended and Restated Certificate of Incorporation of the Company, (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on August 26, 2021).
  4.2
  Bylaws of the Company (incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K filed on August 26, 2021).
  4.3
  Form of Class A Common Stock Certificate of the Company (incorporated by reference to Exhibit 4.1 to the Current Report on Form 8-K filed on August 26, 2021).
  5.1*
  Opinion of Mayer Brown LLP.
  23.1*
  Consent of KPMG LLP.
  23.2*
  Consent of Mayer Brown LLP (included in Exhibit 5.1).
  24.1*
  Powers of Attorney (included on the signature page of the Registration Statement).
  99.1
  AgileThought, Inc. 2021 Equity Incentive Plan (incorporated by reference to Exhibit 10.12 to the Current Report on Form 8-K filed on August 26, 2021).
  99.2
  Form of Stock Option Grant Notice (incorporated by reference to Exhibit 10.13(a) to the Current Report on Form 8-K filed on August 26, 2021).
  99.3
  Form of RSU Award Grant Notice (incorporated by reference to Exhibit 10.13(b) to the Current Report on Form 8-K filed on August 26, 2021).
  99.4
  AgileThought, Inc. 2021 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.14 to the Current Report on Form 8-K filed on August 26, 2021).
  *
  Filed herewith.
  Item 9. Undertakings.
  (a) The
  undersigned Company hereby undertakes:
  (1) To
  file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i) To
  include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;
  (ii) To
  reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration
  Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
  may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
  and price represent no more than 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration
  Fee" table in the effective registration statement;
  4
  (iii) To
  include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any
  material change to such information in the Registration Statement;
  provided, however
  , that paragraphs
  (a)(1)(i) and (a)(1)(ii) of this section do not apply if the registration statement is on Form S-8, and the information required to be
  included in a post-effective amendment by those paragraphs is contained in periodic reports filed by or furnished to the Commission by
  the Company pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.
  (2) That,
  for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
  registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
  be the initial
  bona fide
  offering thereof.
  (3) To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.
  (b) The
  undersigned Company hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Company's
  annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit
  plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement
  shall be deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities at that
  time shall be deemed to be the initial
  bona fide
  offering thereof.
  (c)
  Insofar
  as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
  the Company pursuant to the foregoing provisions, or otherwise, the Company has been advised that in the opinion of the Commission such
  indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim
  for indemnification against such liabilities (other than the payment by the Company of expenses incurred or paid by a director, officer
  or controlling person of the Company in the successful defense of any action, suit or proceeding) is asserted by such director, officer
  or controlling person in connection with the securities being registered, the Company will, unless in the opinion of its counsel the matter
  has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by
  it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
  5
  SIGNATURES
  Pursuant to the requirements
  of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in the City of Irving, State of Texas, on January 27, 2022.
  AGILETHOUGHT, INC.
  By:
  /s/ Manuel Senderos Fernández
  Manuel Senderos Fernández
  Chief Executive Officer
  KNOW ALL BY THESE PRESENTS,
  each person whose signature appears below constitutes and appoints Manuel Senderos Fernández and Jorge Pliego Seguin, and each
  of them, as his or her true and lawful agents, proxies and attorneys-in-fact, with full power of substitution and resubstitution, for
  him or her and in in his or her name, place and stead, in any and all capacities, to (i) act on, sign and file with the Securities and
  Exchange Commission any and all amendments (including post-effective amendments) to this Registration Statement together with all schedules
  and exhibits thereto
  , (ii) act on, sign and file such certificates, instruments, agreements
  and other documents as may be necessary or appropriate in connection therewith, and (iii) take any and all actions which may be necessary
  or appropriate to be done,
  as fully and for all intents and purposes as he or she might or could do in person, hereby approving,
  ratifying and confirming all that such agent, proxy and attorney-in-fact or any of his substitutes may lawfully do or cause to be done
  by virtue thereof.
  Pursuant to the requirements
  of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates
  indicated.
  Signature
  Title
  Date
  /s/ Manuel Senderos Fernández
  Chief Executive Officer and Chairman of the
  January 27, 2022
  Manuel Senderos Fernández
  Board of Directors (Principal Executive Officer)
  /s/ Jorge Pliego Seguin
  Chief Financial Officer
  January 27, 2022
  Jorge Pliego Seguin
  (Principal Financial Officer)
  /s/ David Santos Molero
  Chief Accounting Officer
  January 27, 2022
  David Santos Molero
  (Principal Accounting Officer)
  /s/ Mauricio Garduño González Elizondo
  Director
  January 27, 2022
  Mauricio Garduño González Elizondo
  /s/ Diego Zavala
  Director
  January 27, 2022
  Diego Zavala
  /s/ Alexander R. Rossi
  Director
  January 27, 2022
  Alexander R. Rossi
  /s/ Alejandro Rojas Domene
  Director
  January 27, 2022
  Alejandro Rojas Domene
  /s/ Mauricio Jorge Rioseco Orihuela
  Director
  January 27, 2022
  Mauricio Jorge Rioseco Orihuela
  Director
  Arturo José Saval Pérez
  Director
  Roberto Langenauer Neuman
  Director
  Andrés Borrego y Marrón
  Director
  Gerardo Benítez Peláez
  /s/ Marina Diaz Ibarra
  Director
  January 27, 2022
  Marina Diaz Ibarra
  6