TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 1, 2022 Steven Kobos President and Chief Executive Officer Excelerate Energy, Inc. 2445 Technology Forest Blvd., Level 6 The Woodlands, TX 77381 Re: Excelerate Energy, Inc. Registration Statement on Form S-1 Response dated March 29, 2022 File No. 333-262065 Dear Mr. Kobos: We have reviewed your correspondence filed March 29, 2022 and have the following 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. Correspondence Filed March 29, 2022 Dividend Policy, page 69 1. We note the draft revisions to your disclosure regarding dividend policy, including the disclosure that you expect to pay a specified annual cash dividend per share to holders of Class A common stock, which will be funded by a specified quarterly distribution from EELP, and note your disclosure regarding the quarterly distribution to holders of Class B interests. We also note your disclosure that you expect that these quarterly dividends will commence in the second quarter of 2022 and be paid in the third quarter of 2022. Please revise to clarify whether you expect to pay the cash dividend to holders of Class A common stock on an annual or quarterly basis. You may contact Sondra Snyder, Staff Accountant, at (202) 551-3332 or Gus Rodriguez, Steven Kobos Excelerate Energy, Inc. April 1, 2022 Page 2 Accounting Branch Chief, at (202) 551-3752 if you have questions regarding comments on the financial statements and related matters. Please contact Liz Packebusch, Staff Attorney, at (202) 551-8749 or Laura Nicholson, Special Counsel, at (202) 551-3584 with any other questions. Sincerely, FirstName LastNameSteven Kobos Division of Corporation Finance Comapany NameExcelerate Energy, Inc. Office of Energy & Transportation April 1, 2022 Page 2 cc: Hillary Holmes FirstName LastName