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Correspondence 0001193125-23-249271 from Tesla, Inc. (TSLA)

Tesla, Inc.
Date: Oct. 2, 2023 · CIK: 0001318605 · Accession: 0001193125-23-249271

AI Filing Summary & Sentiment

File numbers found in text: 001-34756

Referenced dates: September 26, 2023

Date
October 2, 2023
Author
/s/ Derek Windham
Form
CORRESP
Company
Tesla, Inc.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Kevin Stertzel; Hugh West Re: Tesla, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 Filed January 31, 2023 File No. 001-34756

Dear Messrs. Stertzel and West:

On behalf of Tesla, Inc. (“Tesla” “us,” “we” or “our”), we acknowledge receipt of the letter dated September 26, 2023 (the “Comment Letter”) from the staff (the “Staff”) of the Securities and Exchange relating to the above-referenced filing.

We are working to respond to the Comment Letter. However, we will require additional time to consider and respond fully to the Staff’s comments. Accordingly, we respectfully request an extension of 12 business days to respond to the Comment Letter such that we would respond by October 27, 2023.

We are grateful for the Staff’s accommodation in this matter. Please do not hesitate to call me at 512-516-8177 with any questions you may have.

Sincerely,
/s/ Derek Windham

Show Raw Text
CORRESP
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CORRESP

 1 Tesla Road, Austin, TX 78725

P 650 681 5100 F 650 681 5101

 October 2, 2023

 VIA
EDGAR

 United States Securities and Exchange Commission

Division of Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549-7010

 Attention: Kevin Stertzel; Hugh West

Re:
 Tesla, Inc.

Form 10-K for Fiscal Year Ended December 31, 2022

Filed January 31, 2023

File No. 001-34756

Dear Messrs. Stertzel and West:

 On behalf of
Tesla, Inc. (“Tesla” “us,” “we” or “our”), we acknowledge receipt of the letter dated September 26, 2023 (the “Comment Letter”) from the staff (the
“Staff”) of the Securities and Exchange relating to the above-referenced filing.

 We are working to respond to the
Comment Letter. However, we will require additional time to consider and respond fully to the Staff’s comments. Accordingly, we respectfully request an extension of 12 business days to respond to the Comment Letter such that we would respond by
October 27, 2023.

 We are grateful for the Staff’s accommodation in this matter. Please do not hesitate to call me at 512-516-8177 with any questions you may have.

Sincerely,

/s/ Derek Windham

Derek Windham

Senior Director and Deputy General Counsel

 cc: Vaibhav Taneja, Chief Financial Officer