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SEC Comment Letter for Tesla, (TSLA) — Jan 25, 2024

Tesla, Inc.
Date: Jan. 25, 2024 · CIK: 0001318605 · Accession: 0000000000-24-001022

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-34756

Date
January 25, 2024
Author
Vaibhav Teneja
Form
UPLOAD
Company
Tesla, Inc.

Letter

United States securities and exchange commission logo January 25, 2024 Vaibhav Teneja Chief Financial Officer Tesla, Inc. 1 Tesla Road Austin, TX 78725 Re:Tesla, Inc. Form 10-K for the fiscal year ended December 31, 2022 Filed January 31, 2023 File No. 001-34756 Dear Vaibhav Teneja: 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 their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing

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United States securities and exchange commission logo
January 25, 2024
Vaibhav Teneja
Chief Financial Officer
Tesla, Inc.
1 Tesla Road
Austin, TX 78725
Re:Tesla, Inc.
Form 10-K for the fiscal year ended December 31, 2022
Filed January 31, 2023
File No. 001-34756
Dear Vaibhav Teneja:
            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 their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing