TEXT-EXTRACT 2 filename2.txt June 14, 2019 Lance Rosenzweig Chief Executive Officer StarTek, Inc. 6200 South Syracuse Way Greenwood Village, CO 80111 Re: StarTek, Inc. Registration Statement on Form S-3 Filed on June 13, 2019 File No. 333-232104 Dear Mr. Rosenzweig: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Paul Fischer at 202-551-3415 with any questions. Sincerely, Division of Corporation Finance Office of Telecommunications cc: Jeff Kesselman