Mail Stop 3030
                                                                  May 8, 2018

     Via E-mail
     Aron Govil
     Executive Director
     Cemtrex, Inc.
     19 Engineers Lane
     Farmingdale, NY 11735

            Re:    Cemtrex, Inc.
                   Registration Statement on Form S-3
                   Filed April 20, 2018
                   File No. 333-224379

     Dear Mr. Govil:

            We have limited our review of your registration statement to those
issues we have
     addressed in our comments. In some of our comments, we may ask you to
provide us with
     information so we may better understand your disclosure.

            Please respond to this letter by amending your registration
statement and providing the
     requested information. If you do not believe our comments apply to your
facts and
     circumstances or do not believe an amendment is appropriate, please tell
us why in your
     response.

            After reviewing any amendment to your registration statement and
the information you
     provide in response to these comments, we may have additional comments.

     Incorporation of Certain Documents by Reference, page 7

     1.     In your Form 10-K for the fiscal year ended September 30, 2017,
which you incorporate
            by reference into this filing, we note that Bharat Parikh &
Associates did not audit the
            financial statements of Advanced Industrial Services, Inc. and
their opinion, insofar as it
            relates to the amounts included for that subsidiary, is based
solely on the report of the
            other auditors. Please amend your Form 10-K to include the report
of the other auditors
            as required by Rule 2-05 of Regulation S-X. In addition, revise
this filing to include a
            consent from the other auditors for the use of their report and any
references to them in
            the expert section.
 Aron Govil
Cemtrex, Inc.
May 8, 2018
Page 2

Exhibit 23.1

2.     File a consent that does not contain the limitations in the second
paragraph. Also file your
       auditor's consent to being named in your registration statement.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Kristin Lochhead at (202) 551-3664 or Brian Cascio,
Accounting
Branch Chief, at (202) 551-3676 if you have questions regarding comments on the
financial
statements and related matters. Please contact Caleb French at (202) 551-6947
or me at (202)
551-3617 with any other questions.

                                                            Sincerely,

                                                            /s/ Russell Mancuso

                                                            Russell Mancuso
                                                            Branch Chief
                                                            Office of
Electronics and Machinery

cc:    Spencer G. Feldman, Esq.
       Olshan Frome Wolosky LLP