SEC Comment Letter 0000000000-23-004539 to Workhorse Group Inc. (WKHS)
Workhorse Group Inc.
Date: May 2, 2023 · CIK: 0001425287 · Accession: 0000000000-23-004539
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271434
Letter
United States securities and exchange commission logo May 2, 2023 James D. Harrington General Counsel, Chief Compliance Officer & Secretary Workhorse Group Inc. 3600 Park 42 Drive, Suite 160E Sharonville, Ohio 45241 Re:Workhorse Group Inc. Registration Statement on Form S-3 Filed April 25, 2023 File No. 333-271434 Dear James D. Harrington: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Arthur McMahon, III
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United States securities and exchange commission logo
May 2, 2023
James D. Harrington
General Counsel, Chief Compliance Officer & Secretary
Workhorse Group Inc.
3600 Park 42 Drive, Suite 160E
Sharonville, Ohio 45241
Re:Workhorse Group Inc.
Registration Statement on Form S-3
Filed April 25, 2023
File No. 333-271434
Dear James D. Harrington:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Arthur McMahon, III