January 8, 2025

Saagar Govil
Chief Executive Officer
CEMTREX INC
135 Fell Court
Hauppauge, NY 11788

       Re: CEMTREX INC
           Registration Statement on Form S-3
           Filed on December 20, 2024
           File No. 333-283995
Dear Saagar Govil:

       We have conducted a limited review of your registration statement and
have the
following comment(s).

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies 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 this letter, we may have additional comments.

Registration Statement on Form S-3 filed December 20, 2024
General

1.     We note multiple Schedule 13Gs have been filed in 2024. Please tell us
what
       consideration you gave to including these persons or other potential
beneficial owners
       of more than five percent of any class of your voting securities in the
beneficial
       ownership table in your 2024 Form 10-K. Refer to Item 403 of Regulation
S-K.
2.     Please revise the registration statement to incorporate your 2024 Form
10-K
       and include an updated auditor's consent.
        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.
 January 8, 2025
Page 2

       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.

       Please contact Bradley Ecker at 202-551-4985 or Evan Ewing at
202-551-5920 with
any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing