January 23, 2025

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

       Re: CEMTREX INC
           Schedule 14C Information Statement
           Filed January 13, 2025
           File No. 001-37464
Dear Saagar Govil:

       We have reviewed your filing and have the following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Schedule 14C Information Statement filed January 13, 2025
General

1.     We note a number of reverse stock splits in the past several months.
Please revise the
       disclosure in the information statement to provide a materially complete
explanation
       of the changes to, and the amount of, common stock outstanding and
common stock
       underlying your warrants following the reverse stock splits.
        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.

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



                                                            Sincerely,
 January 23, 2025
Page 2

                   Division of Corporation Finance
                   Office of Manufacturing