SEC Company Response from Tesla, (TSLA) — May 8, 2019
Tesla, Inc.
Date: May 8, 2019 · CIK: 0001318605 · Accession: 0001193125-19-141564
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File numbers found in text: 333-229749
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CORRESP 1 filename1.htm CORRESP Tesla, Inc. 3500 Deer Creek Road Palo Alto, CA 94304 (650) 681-5000 May 8, 2019 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-7010 Attention: Anne Parker Laura Nicholson John Dana Brown Re: Tesla, Inc. Registration Statement on Form S-4 File No. 333-229749 Request for Acceleration Ladies and Gentlemen: Reference is made to the Registration Statement on Form S-4 (File No. 333-229749) filed by Tesla, Inc. (the “Company”) with the U.S. Securities and Exchange Commission on February 20, 2019, as amended by Amendment No. 1, Amendment No. 2, Amendment No. 3, Amendment No. 4 and Amendment No. 5 thereto (the “Registration Statement”). The Company hereby requests the Registration Statement be made effective at 4:00 p.m., Eastern time, on May 10, 2019, or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended. If you have any questions or comments concerning this letter, or if you require any additional information, please feel free to contact Michael Ringler or Mark Baudler of Wilson Sonsini Goodrich & Rosati, P.C. at (415) 947-2011 and (650) 320-4507, respectively. Please notify either of them when this request for acceleration has been granted. Very truly yours, Tesla, Inc. By: /s/ Zachary J. Kirkhorn Name: Zachary J. Kirkhorn Title: Chief Financial Officer cc: Jonathan A. Chang, Tesla, Inc. M. Yun Huh, Tesla, Inc. Rakhi I. Patel, Tesla, Inc. Andrew D. Hoffman, Wilson Sonsini Goodrich & Rosati, P.C.