diff --git a/arch/xtensa/include/elf.h b/arch/xtensa/include/elf.h
new file mode 100644
index 0000000000000..c46144b2020fe
--- /dev/null
+++ b/arch/xtensa/include/elf.h
@@ -0,0 +1,35 @@
+/****************************************************************************
+ * arch/xtensa/include/elf.h
+ *
+ * Licensed to the Apache Software Foundation (ASF) under one or more
+ * contributor license agreements.  See the NOTICE file distributed with
+ * this work for additional information regarding copyright ownership.  The
+ * ASF licenses this file to you under the Apache License, Version 2.0 (the
+ * "License"); you may not use this file except in compliance with the
+ * License.  You may obtain a copy of the License at
+ *
+ *   http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS, WITHOUT
+ * WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.  See the
+ * License for the specific language governing permissions and limitations
+ * under the License.
+ *
+ ****************************************************************************/
+
+#ifndef __ARCH_XTENSA_INCLUDE_ELF_H
+#define __ARCH_XTENSA_INCLUDE_ELF_H
+
+/****************************************************************************
+ * Pre-processor Definitions
+ ****************************************************************************/
+
+/* Relocation codes */
+
+#define R_XTENSA_NONE       0
+#define R_XTENSA_32         1
+#define R_XTENSA_ASM_EXPAND 11
+#define R_XTENSA_SLOT0_OP   20
+
+#endif /* __ARCH_XTENSA_INCLUDE_ELF_H */
diff --git a/boards/xtensa/esp32/esp32-core/scripts/Make.defs b/boards/xtensa/esp32/esp32-core/scripts/Make.defs
index 1f6682c11c757..c230ad630bed9 100644
--- a/boards/xtensa/esp32/esp32-core/scripts/Make.defs
+++ b/boards/xtensa/esp32/esp32-core/scripts/Make.defs
@@ -102,6 +102,29 @@ NXFLATLDFLAGS1 = -r -d -warn-common
 NXFLATLDFLAGS2 = $(NXFLATLDFLAGS1) -T$(TOPDIR)/binfmt/libnxflat/gnu-nxflat-pcrel.ld -no-check-sections
 LDNXFLATFLAGS = -e main -s 2048
 
+# Loadable module definitions
+
+CMODULEFLAGS = $(CFLAGS) -mtext-section-literals
+
+LDMODULEFLAGS = -r -e module_initialize
+ifeq ($(WINTOOL),y)
+  LDMODULEFLAGS += -T "${shell cygpath -w $(TOPDIR)/libs/libc/modlib/gnu-elf.ld}"
+else
+  LDMODULEFLAGS += -T $(TOPDIR)/libs/libc/modlib/gnu-elf.ld
+endif
+
+# ELF module definitions
+
+CELFFLAGS = $(CFLAGS) -mtext-section-literals
+CXXELFFLAGS = $(CXXFLAGS) -mtext-section-literals
+
+LDELFFLAGS = -r -e main
+ifeq ($(WINTOOL),y)
+  LDELFFLAGS += -T "${shell cygpath -w $(TOPDIR)/boards/$(CONFIG_ARCH)/$(CONFIG_ARCH_CHIP)/$(CONFIG_ARCH_BOARD)/scripts/gnu-elf.ld}"
+else
+  LDELFFLAGS += -T $(TOPDIR)/boards/$(CONFIG_ARCH)/$(CONFIG_ARCH_CHIP)/$(CONFIG_ARCH_BOARD)/scripts/gnu-elf.ld
+endif
+
 ASMEXT = .S
 OBJEXT = .o
 LIBEXT = .a
diff --git a/boards/xtensa/esp32/esp32-core/scripts/gnu-elf.ld b/boards/xtensa/esp32/esp32-core/scripts/gnu-elf.ld
new file mode 100644
index 0000000000000..e867083abba1f
--- /dev/null
+++ b/boards/xtensa/esp32/esp32-core/scripts/gnu-elf.ld
@@ -0,0 +1,115 @@
+/****************************************************************************
+ * boards/xtensa/esp32/esp32-core/scripts/gnu-elf.ld
+ *
+ * Licensed to the Apache Software Foundation (ASF) under one or more
+ * contributor license agreements.  See the NOTICE file distributed with
+ * this work for additional information regarding copyright ownership.  The
+ * ASF licenses this file to you under the Apache License, Version 2.0 (the
+ * "License"); you may not use this file except in compliance with the
+ * License.  You may obtain a copy of the License at
+ *
+ *   http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS, WITHOUT
+ * WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.  See the
+ * License for the specific language governing permissions and limitations
+ * under the License.
+ *
+ ****************************************************************************/
+
+SECTIONS
+{
+  .text 0x00000000 :
+    {
+      _stext = . ;
+      *(.text)
+      *(.text.*)
+      *(.gnu.warning)
+      *(.stub)
+      *(.glue_7)
+      *(.glue_7t)
+      *(.jcr)
+
+      /* C++ support:  The .init and .fini sections contain specific logic
+       * to manage static constructors and destructors.
+       */
+
+      *(.gnu.linkonce.t.*)
+      *(.init)             /* Old ABI */
+      *(.fini)             /* Old ABI */
+      _etext = . ;
+    }
+
+  .rodata :
+    {
+      _srodata = . ;
+      *(.rodata)
+      *(.rodata1)
+      *(.rodata.*)
+      *(.gnu.linkonce.r*)
+      _erodata = . ;
+    }
+
+  .data :
+    {
+      _sdata = . ;
+      *(.data)
+      *(.data1)
+      *(.data.*)
+      *(.gnu.linkonce.d*)
+      . = ALIGN(4);
+      _edata = . ;
+    }
+
+  /* C++ support. For each global and static local C++ object,
+   * GCC creates a small subroutine to construct the object. Pointers
+   * to these routines (not the routines themselves) are stored as
+   * simple, linear arrays in the .ctors section of the object file.
+   * Similarly, pointers to global/static destructor routines are
+   * stored in .dtors.
+   */
+
+  .ctors :
+    {
+      _sctors = . ;
+      *(.ctors)       /* Old ABI:  Unallocated */
+      *(.init_array)  /* New ABI:  Allocated */
+      _ectors = . ;
+    }
+
+  .dtors :
+    {
+      _sdtors = . ;
+      *(.dtors)       /* Old ABI:  Unallocated */
+      *(.fini_array)  /* New ABI:  Allocated */
+      _edtors = . ;
+    }
+
+  .bss :
+    {
+      _sbss = . ;
+      *(.bss)
+      *(.bss.*)
+      *(.sbss)
+      *(.sbss.*)
+      *(.gnu.linkonce.b*)
+      *(COMMON)
+      _ebss = . ;
+    }
+
+    /* Stabs debugging sections.    */
+
+    .stab 0 : { *(.stab) }
+    .stabstr 0 : { *(.stabstr) }
+    .stab.excl 0 : { *(.stab.excl) }
+    .stab.exclstr 0 : { *(.stab.exclstr) }
+    .stab.index 0 : { *(.stab.index) }
+    .stab.indexstr 0 : { *(.stab.indexstr) }
+    .comment 0 : { *(.comment) }
+    .debug_abbrev 0 : { *(.debug_abbrev) }
+    .debug_info 0 : { *(.debug_info) }
+    .debug_line 0 : { *(.debug_line) }
+    .debug_pubnames 0 : { *(.debug_pubnames) }
+    .debug_aranges 0 : { *(.debug_aranges) }
+}
diff --git a/include/elf.h b/include/elf.h
index d048b69a161b0..47038c0a09241 100644
--- a/include/elf.h
+++ b/include/elf.h
@@ -71,6 +71,7 @@
 #define EM_CRIS            76     /* Axis Communications 32-bit embedded processor */
 #define EM_V850            87     /* NEC v850 */
 #define EM_M32R            88     /* Renesas M32R */
+#define EM_XTENSA          94     /* Tensilca Xtensa */
 #define EM_RISCV           243    /* RISC-V */
 #define EM_ALPHA           0x9026
 #define EM_CYGNUS_V850     0x9080
diff --git a/libs/libc/machine/Make.defs b/libs/libc/machine/Make.defs
index efe95aa56e1da..8cfd702964922 100644
--- a/libs/libc/machine/Make.defs
+++ b/libs/libc/machine/Make.defs
@@ -45,3 +45,6 @@ endif
 ifeq ($(CONFIG_ARCH_X86),y)
 include ${TOPDIR}/libs/libc/machine/x86/Make.defs
 endif
+ifeq ($(CONFIG_ARCH_XTENSA),y)
+include ${TOPDIR}/libs/libc/machine/xtensa/Make.defs
+endif
diff --git a/libs/libc/machine/xtensa/Kconfig b/libs/libc/machine/xtensa/Kconfig
new file mode 100644
index 0000000000000..f72f3c094ce4c
--- /dev/null
+++ b/libs/libc/machine/xtensa/Kconfig
@@ -0,0 +1,4 @@
+#
+# For a description of the syntax of this configuration file,
+# see the file kconfig-language.txt in the NuttX tools repository.
+#
diff --git a/libs/libc/machine/xtensa/Make.defs b/libs/libc/machine/xtensa/Make.defs
new file mode 100644
index 0000000000000..8f33a82488dfc
--- /dev/null
+++ b/libs/libc/machine/xtensa/Make.defs
@@ -0,0 +1,28 @@
+############################################################################
+# libs/libc/machine/xtensa/Make.defs
+#
+# Licensed to the Apache Software Foundation (ASF) under one or more
+# contributor license agreements.  See the NOTICE file distributed with
+# this work for additional information regarding copyright ownership.  The
+# ASF licenses this file to you under the Apache License, Version 2.0 (the
+# "License"); you may not use this file except in compliance with the
+# License.  You may obtain a copy of the License at
+#
+#   http://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS, WITHOUT
+# WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.  See the
+# License for the specific language governing permissions and limitations
+# under the License.
+#
+############################################################################
+
+ifeq ($(CONFIG_LIBC_ARCH_ELF),y)
+
+CSRCS += arch_elf.c
+
+DEPPATH += --dep-path machine/xtensa
+VPATH += :machine/xtensa
+
+endif
diff --git a/libs/libc/machine/xtensa/arch_elf.c b/libs/libc/machine/xtensa/arch_elf.c
new file mode 100644
index 0000000000000..830df7da94439
--- /dev/null
+++ b/libs/libc/machine/xtensa/arch_elf.c
@@ -0,0 +1,217 @@
+/****************************************************************************
+ * libs/libc/machine/xtensa/arch_elf.c
+ *
+ * Licensed to the Apache Software Foundation (ASF) under one or more
+ * contributor license agreements.  See the NOTICE file distributed with
+ * this work for additional information regarding copyright ownership.  The
+ * ASF licenses this file to you under the Apache License, Version 2.0 (the
+ * "License"); you may not use this file except in compliance with the
+ * License.  You may obtain a copy of the License at
+ *
+ *   http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS, WITHOUT
+ * WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.  See the
+ * License for the specific language governing permissions and limitations
+ * under the License.
+ *
+ ****************************************************************************/
+
+/****************************************************************************
+ * Included Files
+ ****************************************************************************/
+
+#include <nuttx/config.h>
+
+#include <assert.h>
+#include <stdlib.h>
+#include <errno.h>
+#include <debug.h>
+
+#include <arch/elf.h>
+#include <nuttx/elf.h>
+
+/****************************************************************************
+ * Pre-processor Definitions
+ ****************************************************************************/
+
+/****************************************************************************
+ * Private Data
+ ****************************************************************************/
+
+/****************************************************************************
+ * Private Functions
+ ****************************************************************************/
+
+static bool is_l32r(const unsigned char *p)
+{
+  return (p[0] & 0xf) == 1;
+}
+
+/****************************************************************************
+ * Public Functions
+ ****************************************************************************/
+
+/****************************************************************************
+ * Name: up_checkarch
+ *
+ * Description:
+ *   Given the ELF header in 'hdr', verify that the ELF file is appropriate
+ *   for the current, configured architecture.  Every architecture that uses
+ *   the ELF loader must provide this function.
+ *
+ * Input Parameters:
+ *   hdr - The ELF header read from the ELF file.
+ *
+ * Returned Value:
+ *   True if the architecture supports this ELF file.
+ *
+ ****************************************************************************/
+
+bool up_checkarch(FAR const Elf32_Ehdr *ehdr)
+{
+  /* Make sure it's an Xtensa executable */
+
+  if (ehdr->e_machine != EM_XTENSA)
+    {
+      berr("ERROR: Not for ARM: e_machine=%04x\n", ehdr->e_machine);
+      return false;
+    }
+
+  /* Make sure that 32-bit objects are supported */
+
+  if (ehdr->e_ident[EI_CLASS] != ELFCLASS32)
+    {
+      berr("ERROR: Need 32-bit objects: e_ident[EI_CLASS]=%02x\n", ehdr->e_ident[EI_CLASS]);
+      return false;
+    }
+
+  /* Verify endian-ness */
+
+#ifdef CONFIG_ENDIAN_BIG
+#error not implemented
+  if (ehdr->e_ident[EI_DATA] != ELFDATA2MSB)
+#else
+  if (ehdr->e_ident[EI_DATA] != ELFDATA2LSB)
+#endif
+    {
+      berr("ERROR: Wrong endian-ness: e_ident[EI_DATA]=%02x\n", ehdr->e_ident[EI_DATA]);
+      return false;
+    }
+
+  return true;
+}
+
+/****************************************************************************
+ * Name: up_relocate and up_relocateadd
+ *
+ * Description:
+ *   Perform on architecture-specific ELF relocation.  Every architecture
+ *   that uses the ELF loader must provide this function.
+ *
+ * Input Parameters:
+ *   rel - The relocation type
+ *   sym - The ELF symbol structure containing the fully resolved value.
+ *         There are a few relocation types for a few architectures that do
+ *         not require symbol information.  For those, this value will be
+ *         NULL.  Implementations of these functions must be able to handle
+ *         that case.
+ *   addr - The address that requires the relocation.
+ *
+ * Returned Value:
+ *   Zero (OK) if the relocation was successful.  Otherwise, a negated errno
+ *   value indicating the cause of the relocation failure.
+ *
+ ****************************************************************************/
+
+int up_relocate(FAR const Elf32_Rel *rel, FAR const Elf32_Sym *sym,
+                uintptr_t addr)
+{
+  unsigned int relotype;
+
+  /* All relocations except R_ARM_V4BX depend upon having valid symbol
+   * information.
+   */
+
+  relotype = ELF32_R_TYPE(rel->r_info);
+  if (sym == NULL && relotype != R_XTENSA_NONE)
+    {
+      return -EINVAL;
+    }
+
+  /* Handle the relocation by relocation type */
+
+  switch (relotype)
+    {
+    case R_XTENSA_NONE:
+      {
+        /* No relocation */
+      }
+      break;
+
+    default:
+      berr("ERROR: Unsupported relocation: %u\n", relotype);
+      return -EINVAL;
+    }
+
+  return OK;
+}
+
+int up_relocateadd(FAR const Elf32_Rela *rel, FAR const Elf32_Sym *sym,
+                   uintptr_t addr)
+{
+  unsigned int relotype;
+  unsigned char *p;
+  uint32_t value;
+
+  relotype = ELF32_R_TYPE(rel->r_info);
+  value = sym->st_value + rel->r_addend;
+
+  /* Handle the relocation by relocation type */
+
+  switch (relotype)
+    {
+    case R_XTENSA_32:
+      (*(uint32_t *)addr) += value;
+      break;
+
+    case R_XTENSA_ASM_EXPAND:
+      bwarn("ERROR: Ignoring RELA relocation R_XTENSA_ASM_EXPAND %u\n",
+          relotype);
+      break;
+
+    case R_XTENSA_SLOT0_OP:
+      p = (unsigned char *)addr;
+      if (is_l32r(p))
+        {
+          /* Xtensa ISA:
+           * L32R forms a virtual address by adding the 16-bit one-extended
+           * constant value encoded in the instruction word shifted left by
+           * two to the address of the L32R plus three with the two least
+           * significant bits cleared.
+           */
+
+          uintptr_t base = (addr + 3) & ~3;
+          uint16_t imm = (value - base) >> 2;
+          if (base + (0xfffc0000 | ((uint32_t)imm << 2)) != value)
+            {
+              berr("ERROR: Out of range rellocation at %p\n", p);
+              return -EINVAL;
+            }
+
+          p[1] = imm & 0xff;
+          p[2] = (imm >> 8) & 0xff;
+          break;
+        }
+
+      bwarn("ERROR: Ignoring RELA relocation R_XTENSA_SLOT0_OP %u\n", relotype);
+      break;
+
+    default:
+      berr("ERROR: RELA relocation %u not supported\n", relotype);
+      return -EINVAL;
+    }
+
+  return OK;
+}
diff --git a/tools/nxstyle.c b/tools/nxstyle.c
index bdd5bd0cc55dc..077afd8ceb03f 100644
--- a/tools/nxstyle.c
+++ b/tools/nxstyle.c
@@ -699,7 +699,7 @@ int main(int argc, char **argv, char **envp)
                * preceding line has no comment.
                */
 
-              if (line[n] != '}' /* && line[n] != '#' */ && !prevbrhcmt)
+              if (line[n] != '}' && line[n] != '#' && !prevbrhcmt)
                 {
                    ERROR("Missing blank line after comment", comment_lineno,
                          1);