SEC Comment Letter for Tesla, (TSLA) — Oct 13, 2016
Tesla, Inc.
Date: Oct. 13, 2016 · CIK: 0001318605 · Accession: 0000000000-16-096853
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Mail Stop 3561 October 12, 201 6 Jason Wheeler Chief Financial Officer Tesla Motors, Inc. 3500 Deer Creek Road Palo Alto, CA 94304 Re: Tesla Motors, Inc. Form 10-K for Fiscal Y ear Ended December 31 , 2015 Filed February 24 , 2016 File No. 001 -34756 Dear Mr. Wheeler : We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Lyn Shenk Lyn Shenk Branch Chief Office of Transportation and Leisure